ACC 491 Complete Class
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ACC 491 Week 1 DQ 1
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The American Institute of Certified Public Accountants (AICPA) and the Institute of Internal Auditors (IIA) have positioned the auditing professions to become “assurance professions.” What is the difference between assurance
services
, attestation services, and auditing services? What are the economic issues that drive the increased demand for assurance services? What is one assurance engagement and one attestation engagement other than an audit of financial statements? What are the differences between the two?
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ACC 491 Week 1 Individual Assignment Generally Accepted Auditing Standards Paper
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Write a 700- to 1,050-word paper in which you explain the nature and functions of auditing. Relate your explanation to the audit functions in your organization, or an organization with which you are familiar. In your paper, be sure to address the following:
Describe the elements of the Generally Accepted Auditing Standards (GAAS).
Describe how these standards apply to financial, operational, and compliance audits.
Explain the effect that the Sarbanes-Oxley Act of 2002, and the Public Company Accounting Oversight Board (PCAOB), will have on audits of publicly traded companies.
Discuss the additional requirements that are placed on auditors from this Act, and the actions of the PCAOB.
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ACC 491 Week 2 DQ 1
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