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Week 1 – Discussion 1
Prior to beginning work
on this discussion forum, read Cha
Week 1 – Discussion 1
Prior to beginning work
on this discussion forum, read Chapters 3 and 5 in the course textbook.
The Sarbanes-Oxley Act
of 2002 placed significant restrictions on the types of consulting that may be
performed by auditors for public companies. Address the following in your
discussion post:
·
Briefly explain why these restrictions were put into place.
·
List four types of services that are prohibited by the act.
·
List three types of general consulting activities that
would impair the auditor’s independence based on the American Institute of
Certified Public Accountants (AICPA) Code of Professional Conduct.
Write: Make
sure your response is more than 200 words and that you include an in-text
citation or a brief quote from the reading material where appropriate. You may
find the Writing Center’s APA: Citing Within Your PaperLinks to an external site. resource helpful in
citing your sources.
Week 1 – Discussion 2
Prior to beginning work
on this discussion forum, read Chapters 3 and 5 in the course textbook.
Analytical procedures
are substantive procedures that may be used to provide evidence about specific
accounts and classes of transactions. Address the following in your discussion
post:
·
Explain the different types of analytical procedures.
·
Describe three major types of comparisons the auditor might
make in performing analytical procedures.
·
At what stages of the audit are analytical procedures
performed, and what purpose do they serve at each stage?
Write: Make
sure your response addressing the questions is more than 200 words and that you
include an in-text citation or a brief quote from the reading material where
appropriate. You may find the Writing Center’s APA: Citing Within Your PaperLinks to an external site. resource helpful in
citing your sources.
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