Assignment 4: emerging auditing issues | acc 574 | Strayer University

  

Assignment 4: Emerging Auditing Issues

Search the Internet for hot topics and emerging issues of financial statement fraud and other fraudulent act committed by publically traded companies, including those identified by the PCAOB. Consider the topics, trends, and longevity of those issues identified. 

Write a six to eight (6-8) page paper in which you:

1. Create an argument in agreement or disagreement that the creation of the PCAOB has been effective with improving the reliability of audited financial statement for the public users of the information. Provide support for your position. 

2. Assess the impact of the PCAOB to the accounting profession, given the shift from self-regulation to federally regulate. Provide a rationale for your assessment. 

3. Evaluate whether or not the PCAOB should issue additional regulations regarding the responsibility for corporate officers and auditors of financial statements, indicating the resulting impact to financial statement integrity. Provide support for your rationale. 

4. Determine the impact that SOX regulation has on the internal control environment.  Speculate on the level of testing necessary to provide assurance of completeness and accuracy for CEOs to certify the company’s financial statements. Provide support for your rationale.

5. Assess how the System Design Life Cycle model would impact the emerging issue. Provide support for your rationale. 

6. Recommend a strategy for dealing with the emerging issue and determine the types of fraud schemes that might go undetected if your recommendations are not implemented. Provide support for your recommendation. 

Use at least three (3) quality resources in this assignment. Note: Wikipedia and similar Websites do not qualify as quality resources. 

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.

· Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length.

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