Reference no: EM132132594
Auditing Assignment -
Assessment Task:
The aim of the group assignment is to test students' ability to integrate skills learnt in Auditing and Assurance Services to analyse a real company from the auditor's perspective and within the framework of auditing standards. The successful completion of this assignment requires extensive research on internal and external environments, operations, strategies and analysis of the annual report and other relevant information, including financial information. Students are expected to demonstrate their ability to critically evaluate various pieces of information and apply analytical skills to critically evaluate potential audit risks. An important aspect of the assignment will be to demonstrate your ability to present a written report in a professional manner. Details regarding the nature of the assignment and its assessment will be provided in week 2.
ASSESSMENT DESCRIPTION:
Students are required to work in a group of 3 students in the performance of this written report. Students must register for their group with the lecturer during the first three weeks of the trimester and are not allowed to change group members afterward. Every group for this assignment is required to research for two cases of corporate collapse and analyse how auditors had failed to fulfil their responsibility professionally.
You have to be clever and pragmatic in selecting the cases as some corporate collapses are not due to any audit failures. Your cases must have available information for desk research. You are required to explore and collect information on the case to complete this assignment. Additional research is also required for this written report.
It is expected that your report will cover the following:
a. Executive summary
b. Brief introduction of the two selected corporate collapses
c. Auditor of the companies collapsed
d. An analysis of how have the audit procedures contributed to the collapses
e. Comment on the auditor independence and professional and ethical behaviour within the cases discussed.
f. Improvements that have taken place in the auditing standards and principles since then
g. Your recommendations for any other improvements in the auditing profession
h. Conclusion
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