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HI6026 Audit, Assurance And Compliance

tag 0 Download 15 Pages / 3,605 Words tag 31-03-2020
  • Course Code: HI6026
  • University: Holmes Institute
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  • Country: Australia

Question:

Assignment Question
 
When sub-standard audits are performed and reasonable assurance cannot be reliably ascertained, there are consequential risks for key stakeholders, including auditors. In light of this, perform the following key assignment tasks:
 
1. Perform a key stakeholder analysis for an ASX listed company. Explain how the key stakeholders would be affected if material misstatements are not properly identified, disclosed or adjusted for in the finalised financial statements. What are the key risks posed to each key stakeholder you have identified?
 
2. Consider the concepts of independence and “whistleblowing” in relation to auditors. How do these concepts relate to the public interest requirements mentioned in the APES 110 Code of Ethics for Professional Accountants document?
 
3. What lessons can auditors learn from the Enron scandal and in particular from the behaviour of Arthur Andersen?
 
4. With reference to the APES 110 Code of Ethics for Professional Accountants document and the ASIC website, research “audit quality” and discuss what auditors need to do to address the “warning” noted in the statement made byGreg Medcraft above.
 
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Total 15 pages

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