Reference no: EM131116082
审计计划分配
It is common industry knowledge that an audit plan provides the specific guidelines auditors must follow when conducting an external audit. External public accounting firms conduct external audits to ensure outside stakeholders that the company's financial statements are prepared in accordance with generally accepted accounting principles (GAAP) or International Financial Reporting Standards (IFRS) standards.
使用互联网选择吸引您的上市公司。想象一下，您是雇用公共会计师事务所的高级合伙人，以完成为选定的上市公司完成审核。
Write a four to six page paper in which you:
1.概述规划审核和设计有效审核计划的关键步骤。根据所选公司类型，提供了公司在计划和设计审计计划期间应采取的行动的具体细节。
2.检查至少两个性能比率，以确定要执行哪些分析测试。确定您将测试的帐户，并选择至少三个在审核中使用的分析程序。
3. Analyze the balance sheet and income statement of the company that you have selected, and outline your method for evidence collection which should include, but not be limited to, the type of evidence to collect and the manner in which you would determine the sufficiency of the evidence.
4. Discuss the audit risk model, and ascertain which sampling or non-sampling techniques you would use in order to establish your preliminary judgment about materiality. Justify your response.
5.假设最终的结果是不合格的audit report, outline the primary responsibilities of the audit firm after it issues the report in question.
6.在此任务中使用至少两个优质的学术资源。注意：Wikipedia和其他网站不符合学术资源的资格。
Your assignment must follow these formatting requirements:
• Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions.
•包括一个包含任务标题，学生姓名，教授姓名，课程标题和日期的封面。封面和参考页面不包含在“所需分配”页面长度中。
与此任务相关的特定课程学习成果是：
• Plan and design a generalized audit program.
•在考虑参与的独特情况后，确定积累的证据的性质和范围。
•评估公司的各种风险因素以及对审计过程的相关影响。
• Evaluate effective internal controls that minimize audit risk and potentially reduce the risk of fraud.
• Use technology and information resources to research issues in auditing.
• Write clearly and concisely about auditing using proper writing mechanics.