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accounting auditing research
Questions and Answers of
Accounting auditing research
Access the SEC website (www.sec.gov) and answer the following:a. List the two most recently issued proposed rules.b. Locate and briefly describe the SEC’s Internet Enforcement Program located under
Is the content within the Codification authoritative?
Access the FASB website (www.fasb.org) and answer the following:a. List the titles of the two most recently issued ASUs.b. Examine 2014, 2015, and 2016 ASUs. Identify and list the PCC ASUs.
Identify the authoritative publications of the AICPA.
Access the GASB website (www.gasb.org). List and summarize the GASB Concept Statements.
Access the FASB website (www.fasb.org), click the FASB Facts link, and name the current FASB Board members.
Explain the difference in the revised Bloom’s Taxonomy between Understanding and Evaluating.
Indicate the needed capitalization in the following sentences:a. The auditor said, “we must have these work papers completed by tomorrow.”b. When do we have to file our taxes?c. Is the conference
How does writing a client letter differ from writing a memo to the file?
What are special concerns with e-mails?
Critically analyze why an asset is an asset.
What are the elements of plain English?
Explain why plain English writing does not mean deleting complex information.
What six principles of clear writing does SEC Release 33-7380 identify?
Discuss how critical thinking relates to the term professional skepticism.
Discuss what grasping the meaning of a statement or comprehension implies.
Discuss the highest level of thinking according to Bloom’s taxonomy.
Provide an example of structured and unstructured data.
Define data analytics.
As an accountant for Microsoft, you are conducting accounting research related to pension accounting, would you utilize the standards of the AICPA, GAO, FASB, or the PCAOB? Why?
If one is researching for accounting standards related to a federal government agency, which standard setter would you focus your research on?
If authoritative literature does not exist, what steps might the researcher take?
Why did the SEC bring an enforcement action against a CPA concerning research?
What skills are important and tested in the CPA exam?
Explain what is meant by problem distillation and its importance in the research process.
Explain the five basic steps in research.
What consequences are considered in the standard-setting process?
Explain how the research process adds value to the services offered by an accounting firm.
Explain the analogy of the California court decision dealing with legal research as it relates to the accounting practitioner.
Identify the characteristics that an accounting practitioner should possess.
Differentiate between theoretical and applied research.
What are the functions or responsibilities of the policy committee and executive subcommittee in a multi office firm?
Access the AICPA website (aicpa.org) and click on the publications link and name two major publications of the AICPA.
What is the objective of accounting, auditing, and tax research?
In auditing an international company, or a subsidiary of an international company, you would more than likely need to follow the auditing standards of the International Auditing & Assurance
Why is accounting, auditing, and tax research necessary?
In auditing a public company, you decided to access the PCAOB website (www.pcaobus.org), click on standards followed by clicking on quality controls standards and identify by title two quality
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