ACC 490 Week 4

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ACC 490 Week 4

Individual Ch. 8, 10, & 11 Textbook Exercises

Resources: Ch. 8, 10, & 11 of Modern Auditing: Assurance Services and the Integrity of Financial Reporting

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

Ch. 8: Comprehensive Questions 8-16 Analytical procedures

Ch. 10: Comprehensive Questions 10-32 Components of Internal Control

Ch. 11: Comprehensive Questions 11-21 Assessing Control Risk

Learning Team Apollo Shoes Case Assignment

Resources: Apollo Shoes Case materials located on the student website

Complete the Internal Control audit section of the case using the Apollo Shoes Case materials, available under the Assessment section of Week Three on the student website.

Review the Planning section, with emphasis on the Apollo Accounting and Control Procedures Manual and the Apollo Shoes Minutes, before completing the Internal Control audit section.

Discussion Questions

Why do auditors find it necessary to use sampling? What are the risks associated with sampling? How might these risks affect the audit conclusion?

What is the importance of defining the population when performing audit procedures? How would defining the population affect the sample size? How would incorrectly defining the population affect the sampling unit?

How does the auditor evaluate the results of audit procedures? What types of qualitative factors might the audit consider when encountering an error? How might the results affect the audit conclusion?

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