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Acc 491 Entire Course

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ACC 491 Entire Course

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ACC 491 Week 1 Individual Assignment Generally Accepted Auditing Standards Paper

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.

 Explain the effect that the Sarbanes-Oxley Act of 2002, and the Public Company Accounting Oversight Board (PCAOB), will have on audits of publicly traded companies.

 Discuss the additional requirements that are placed on auditors from this Act, and the actions of the PCAOB.

ACC 491 Week 1 DQs

Access the SEC home page at http://www.sec.gov. What is one of the most recent litigation brought by the SEC against a public firm or against an accounting firm? Read the abstract of the complaint and download the document filed with the court. Comment on the nature of the litigation.

What is one the most recent Staff Accounting Bulletin that provides guidance to the profession? What was the guidance given?

The Sarbanes-Oxley Act of 2002 has been described as the most far-reaching legislation affecting business since the passage of the 1933 Securities Act. What are the specific portions of the legislation that affect the external audit profession, and how do they affect the profession? How does the legislation affect the internal audit profession? What are some activities that...

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