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You’ve covered a variety of auditing topics in the first three weeks of this course. To complete your first writing assignment, you will need to select an accounting scandal or financial statement restatement that has occurred within the last four years. Consider using the Strayer University Library or other research methods to locate a suitable scandal or restatement to research. If you are having trouble selecting a case, please contact your instructor. They are there to support your learning!
In a 2–3 page paper, address the following items:
- Provide a summary of the primary accounting and financial reporting improprieties in your selected case. Your summary must include whether there were any penalties or legal consequences for the company’s senior management or the financial statement auditors.
- Identify two probable key deficiencies in the auditor’s risk assessment methods. Explain how each of these deficiencies allowed the accounting irregularities to escape detection.
- Provide a recommendation for audit gathering and evaluation procedures that would help prevent future financial statement misstatements. Provide a rationale for your recommendation.
- Cite two quality resources to support your writing. Choose sources that are credible, relevant, and appropriate. Cite each source listed on your Source page at least one time within your assignment. For help with research, writing, and citation, access the Strayer Library or review library guides.
This course requires the use of Strayer Writing Standards (SWS). The library is your home for SWS assistance, including citations and formatting. Please refer to the Library site for all support. Check with your professor for any additional instructions.
The specific course learning outcomes associated with this assignment are:
- Analyze a company’s financial position and business risks relative to an audit.
- Develop conclusions about risks, control tests, and substantive procedures for a given client using analysis and calculations.
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