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2. ACC 491 Entire Course
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ACC 491 Week 1 Individual Assignment Generally Accepted Auditing
Standards Paper
ACC 491 Week 1 DQ 1
ACC 491 Week 1 DQ 2
ACC 491 week 2 Individual Assignments From the Text
ACC 491 Week 2 Team Assignment Auditing, Attestation, and Assurance
Services Paper
ACC 491 Week 2 DQ 1
ACC 491 Week 2 DQ 2
ACC 491 week 3 Individual Assignments From the Text
ACC 491 week 3 Team Assignments From the Text
3. ACC 491 Week 1 DQ 1
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The American Institute of Certified Public Accountants (AICPA) and the
Institute of Internal Auditors (IIA) have positioned the auditing
professions to become “assurance professions.” What is the difference
between assurance services, attestation services, and auditing services?
What are the economic issues that drive the increased demand for
assurance services? What is one assurance engagement and one
attestation engagement other than an audit of financial statements? What
are the differences between the two?
4. ACC 491 Week 1 DQ 2
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The ten Generally Accepted Auditing Standards (GAAS) provide the
foundation for all other auditing standards and interpretations. What is the
definition of the standard of “due professional care”, and how might a
court decide whether an audit firm met the standard? Why is
independence often considered the cornerstone of the auditing
profession? Why were independence issues a primary concern of
Congress when they developed the Sarbanes-Oxley Act?
5. ACC 491 Week 1 Individual Assignment Generally Accepted
Auditing Standards Paper
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Write a 700- to 1,050-word paper in which you explain the nature and
functions of auditing. Relate your explanation to the audit functions in
your organization, or an organization with which you are familiar. In your
paper, be sure to address the following:
Describe the elements of the Generally Accepted Auditing Standards
(GAAS).•
Describe how these standards apply to financial, operational, and
compliance audits.•
6. ACC 491 Week 2 DQ 1
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What is the purpose of engagement planning? What critical information
should the auditor consider during engagement planning? How will this
information affect the scope of the audit?
7. ACC 491 Week 2 DQ 2
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What are the components of the audit risk model? How does the audit
risk model impact an audit plan?
8. ACC 491 Week 2 Individual Assignments From the Text
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Resource: Modern Auditing: Assurance Services and the Integrity of
Financial Reporting
Prepare written answers to Chapter 1: Comprehensive Question 1-23 –
Organizations associated with the public accounting profession.
9. ACC 491 Week 2 Team Assignment Auditing, Attestation, and
Assurance Services Paper
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Write a 1,050- to 1,400-word paper in which you compare and contrast
auditing, attestation, and assurance services. In your paper, be sure to
include the following:
An example of each type of service•
Who might request such a service•
What standards apply to each service and who establishes those
standards•
10. ACC 491 Week 3 DQ 1
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How are analytical procedures used in an audit engagement? What
premise underlies the use of analytical procedures in auditing? What
sources of information can an auditor use to develop expectations? Give
examples.
11. ACC 491 Week 3 DQ 2
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Why do auditors have to consider the internal controls of the
organization? What are some key elements of internal control? Which are
the most important? How will the auditor have to modify the audit
program if the internal controls are deemed inadequate to support
management assertions?
12. ACC 491 Week 3 Individual Assignments From the Text
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Resource: Modern Auditing: Assurance Services and the Integrity of
Financial Reporting
Prepare written answers to the following assignments:
1. Chapter 5: Comprehensive Questions 5-30 – Assertions
2. Chapter 6: Comprehensive Questions 6-22 – Audit Evidence
3. Chapter 7: Comprehensive Questions 7-22 – Understanding the
Entity and its Environment
13. ACC 491 Week 3 Team Assignment Assessing Materiality and Risk
Simulation
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Resources: Assessing Materiality and Risk located on the Week Two
Materials page
Complete the simulation and prepare a 350-word total (not per question)
response to the following questions Why do certain accounts have to be
audited 100%?•
Why is materiality allocated only to those accounts that are sampled?•
Is any component of audit risk within the control of the auditor?
Explain.•
How are the three risks that make up audit risk interrelated?•
14. ACC 491 Week 3 Team Assignments From the Text
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Resource: Modern Auditing: Assurance Services and the Integrity of
Financial Reporting
Prepare written answers to the following assignments:
1. Chapter 6: Comprehensive Question 6-26 – Audit Programs and
Assertions
2. Chapter 7: Case 7-25 – New Client Acceptance, part b only
15. ACC 491 Week 4 DQ 1
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What are some of the different types of sampling methods that are
available to the auditor? How does the auditor decide which method to
use? How will the different methods affect the audit?
16. ACC 491 Week 4 DQ 2
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What is the importance of defining the population when performing audit
procedures? How will this affect the sample size? How will incorrectly
defining the population affect the sampling unit?
17. ACC 491 Week 4 Individual Assignments From the Text
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Resource: Modern Auditing: Assurance Services and the Integrity of
Financial Reporting
Prepare answers to the following assignments:
1. Chapter 8: Comprehensive Questions 8-16 – Analytical procedures
2. Chapter 10: Comprehensive Questions 10-32 – Components of
Internal Control
3. Chapter 11: Comprehensive Questions 11-21 – Assessing Control
Risk
18. ACC 491 Week 4 Team Assignment Apollo Shoes Case Assignment
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Resources: Apollo Shoes Case Materials located on the Week Three
Materials page
Review the Planning section, with emphasis on the Apollo Accounting
and Control Procedures Manual and the Apollo Shoe Minutes. Complete
the Internal Control audit section of the case.
19. ACC 491 Week 5 Individual Assignments From the Text
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Resource: Modern Auditing: Assurance Services and the Integrity of
Financial Reporting
Download the Adobe® Reader® version of Ch. 11 and 13 to complete
this assignment.
Click on the link for Ch. 11 of• Modern Auditing on the course website.
Click• Download eBook on the left-hand side of the page.
Download Ch. 11 and 13 of• Modern Auditing.
Prepare written answers to the following assignments:
Ch. 11: Learning Check 11-6•
Ch. 11: Learning Check 11-8•
Ch. 11: Learning Check 11-9•
20. ACC 491 Week 5 Team Assignment Audit Sampling Case Memo
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Resource: Modern Auditing: Assurance Services and the Integrity of
Financial Reporting
Prepare a 1,400- to 1,750-word memo to the Audit Partner, John Smith,
summarizing your findings from the following case:
Ch. 13: Case: Mt. Hood Furniture—PPS sampling problem Case 13-36•
Also, since John Smith is primarily a visual person, he has asked for all
memos to be summarized and put into a presentation. Prepare 10-15
Microsoft® PowerPoint® slides, with speaker notes, illustrating your
Audit Sampling Case Memo. Please submit your memo and presentation.