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ACC403 Auditing

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ACCT6003 Professional Auditing

Task Due Date: 11.59pm on Monday 22 November 2021 (AEST, QLD time) Weight: 10%   Word limit: minimum 800 words, maximum 900 words Instructions: You are required to provide comments regarding ...

Course

ACCT6003

Type

Home Work

Subject

Audit

University

Southern Cross University

BA7010 Auditing and Control

Question

Answered

Task :

Presentation Brief

Prepare a short presentation on one of the topics introduced during Teaching Block 2 or prepare a presentation on your submitted essay and submit the presentation on Canvas via Turnitin by the 7th April 2022.

A list of suggested topics for presentation (Note this list is not exhaustive)

  • Why an absolute assurance is not possible?!
  • Define small entities in the UK and describe their relation to audit and ethics.
  • Reflect on the case of Carillion told in the links below:

Kollewe, J. (2018) ‘KPMG to be investigated over Carillion Auditing’, The Guardian, Available at: https://www.theguardian.com/business/2018/jan/29/kpmg-carillion-frc (Accessed: 19 January 2022).

Pickard, J. (2018) ‘Accountancy Watchdog Calls for Review of Audit Market’, Financial Times, Available at: https://www.ft.com/content/b3121bdc-05a8-11e8-9650-9c0ad2d7c5b5 (Accessed: 19 January 2022).

  • Download an engagement letter from the web and present its main parts to the group.
  • One of the theoretical justification of audit is based on agency theory, provide outlines for this basis!
  • Review the white paper proposed to the UK parliament by The Department for Business, Energy, and Industrial in March 2021 and present its highlights to us.
  • Review the conversation taken place with Sir Jon Thompson, CEO of the FRC, in March 2021 and present the outlines to us.
  • Explain the expectation gap chart  (Figure 20.1 in Gray et.al. (2019))
  • Ethical Standards 1: Integrity, Objectivity and Independence.  
  • Ethical Standards 2: Financial, Business, Employment and Personal Relationships.
  • Ethical Standards 3: Long Association with the Audit Engagement.
  • Ethical Standards 4: Fees, Remuneration and Evaluation Policies, Litigation, Gifts and Hospitality.
  • Ethical Standards 5: Non-Audit Services Provided to Audited Entities.
  • A summary on ISA 500: Audit Evidence.
  • A summary on ISA 330: the auditors responses to assessed risks.
  • A summary on ISA 315: Identifying and assessing the risks of Material Misstatement through understanding the entity and its environment.
  • A summary on ISA 300: Planning an Audit of Financial Statements.
  • A summary on ISA 320: Materiality in Planning and Performing Audit.
  • Qualities of Acceptable Audit evidence with examples
  • Ways of searching for Audit Evidence with real examples from practice
  • A summary of an Audit report on a FTSE 100 company.
  • Methods of sampling with examples.
  • How can we identify an ideal sample size?
  • Poisson statistical distribution.
  • Poisson statistical distribution and its usage in auditing.
  • Read the Annual Report of BP in 2010 and assess the BP oil spill in the Gulf affected  the Audit Report

 

BA7010 Auditing and Control

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