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What is meant by earnings management

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Reference no: EM132991911

1) What is meant by earnings management? How do you think the concept of earnings management might have influenced the auditor's role in the audit of financial statements?

2) Should the internal auditor report to the chief accountant or the board of directors? Give reasons.

3) What are the differences between the independence of an internal auditor and that of an independent auditor? How can an internal auditor be truly independent?

4) What are the five phases to an operational audit? Briefly describe each phase.

5) When conducting a performance engagement, what are the quantitative and qualitative factors that the assurance practitioner must consider when assessing materiality and performance engagement risk?

Reference no: EM132991911

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