Auditing Topic outline

From current PCAOB activity, Auditing Standard on Related Parties and Related Amendments to PCAOB Auditing Standards, think about a topic which relates to auditing potential issues. The following two website can be reference to think about topics.

 http://pcaobus.org/Standards/Pages/CurrentStatus.aspx.

http://pcaobus.org/Rules/Rulemaking/Pages/Docket038.aspx

For instance how auditors to get alone with this change new PCAOB rule. Party transaction. What the issue do you think they still have even though the Auditing Standard has approved on PCAOB?

And then structure a detailed outline of the essay including a statement of your central question and (2) demonstration of the availability of information to support the essay. A list of references would be one way to demonstrate the availability of information. For the reference, Other than just doing a Google search, sources you might consider depending on your topic include the following.  Note this is not an exhaustive list; there are likely many other resources that could help you out.

o   Academic research – Try scholar.google.com, accounting and auditing related journals available electronically through our library (e.g., Accounting Horizons, Current Issues in Auditing, AUDITING: A Journal of Practice & Theory, Journal of Information Systems)

o   Journals for practicing accountants – Several are available through the library.  Examples include Journal of Accountancy, Pennsylvania CPA Journal and Ohio CPA Journal.

o   Relevant organizations’ web pages and publications – consider PCAOBUS.org, theCAQ.org, theiia.org, financialexecutives.org, acfe.com

 

o   Financial press – examples include the Wall Street Journal, the Financial Times, the Economist