Thursday, 24 October 2013

ACC 490 Week 3 Learning Team Why is materiality allocated only to those accounts that are sampled






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Resources: Assessing Materiality and Risk simulation on student website
Complete the Assessing Materiality and Risk simulation
Resources: Assessing Materiality and Risk simulation on student website
Complete the Assessing Materiality and Risk simulation located on the student website.
Prepare a 350-word response to following questions after completing the simulation:

·      Why do certain accounts have to be audited 100%?
·      Why is materiality allocated only to those accounts that are sampled?
·      Is any component of audit risk within the control of the auditor? Explain.
·      How are the three risks that make up audit risk inter-related?
·      Week 3 – DQ 1
·      What are the two types of audit tests? What are some examples of each of these two types of tests? How will the auditor use the data gathered from these tests?
Week 3 – DQ 2
Why do auditors have to consider the internal controls of the organization? What are some key elements of internal control? Which are the most important? How will the auditor have to modify the audit program if the internal controls are deemed inadequate to support management assertions?


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