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ACC 490 - Week 2 - Complete

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DQ1.Why is public accounting often viewed as a guarantor of results, or even as a provider of assurance that one’s investment is of high quality? To what extent is it reasonable to view the auditor as a guarantor? Explain. To what extent do you believe that user expectations of the public accounting profession appear to be unwarranted? Explain.


DQ2.The third generally accepted standard of audit fieldwork requires that auditors obtain sufficient, competent audit evidence to afford a reasonable basis for an opinion regarding the financial statements under examination. In considering what constitutes sufficient, competent audit evidence, a distinction should be made between underlying accounting data and all corroborating information available to the auditor. What presumptions can be made about the following?

·         The relative competence of evidence obtained from external and internal sources.

·       The role of internal control with respect to internal evidence produced by a client’s data processing system.

·   The relative persuasiveness of auditor observation and recalculation evidence compared to external, external-internal, and internal documentary evidence.


Individual Assignment - Ch. 1 Textbook Exercise   

Resources: Ch. 1 of Modern Auditing: Assurance Services and the Integrity of Financial Reporting

Prepare written answers to the following assignment from Modern Auditing: Assurance Services and the Integrity of Financial Reporting:

• Ch. 1: Comprehensive Question 1-23 – Organizations Associated with the Public Accounting Profession


Learning Team Assignment - Auditing, Attestation, and Assurance Services PaperPrepare a 1,050- to 1,400-word paper in which you compare and contrast auditing, attestation, and assurance services. In your paper, address 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?

Format your paper consistent with APA guidelines.

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