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ACCT400 Auditing

Week 1 Forum

Explain the relationships among audit services, attestation services, and other assurance and non-assurance services provided by CPAs.

Your initial post must be in your own words, be a minimum of 350 words in length. Post at least two peer responses further discussing and exploring the materials covered this week. Peer responses should be a minimum of 150 words.

ACCT400 Auditing

Week 2 Forum

State the objective of the audit of financial statements. In general terms, how do auditors meet that objective?

ACCT400 Auditing

Week 3 Forum

Describe two examples of factors that might increase the risk of material misstatement at the overall financial statement level.

ACCT400 Auditing

Week 4 Forum

What is the purpose of risk assessment procedures and how do they differ from the four other types of audit tests?

ACCT400 Auditing

Week 5 Forum

Describe the following documents and records and explain their use in the sales and collection cycle: bill of lading, credit memo, remittance advice, and accounts receivable trial balance.

ACCT400 Auditing

Week 6 Forum

Explain the relationship between substantive tests of transactions for the acquisition and payment cycle and tests of details of balances for the verification of property, plant, and equipment. Which aspects of property, plant, and equipment are directly affected by the tests of controls and substantive tests of transactions and which are not?

ACCT400 Auditing
Week 7 Forum

Why is it more important to search for unrecorded notes payable than for unrecorded notes receivable? Suggest audit procedures that the auditor can use to uncover unrecorded notes payable.

ACCT400 Auditing

Week 8 Forum

Identify and describe the four presentation and disclosure audit objectives. Explain how many of the procedures to test presentation and disclosure audit objectives are integrated with tests performed in earlier stages of the audit.

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