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审计和问责代写 ACCT40115代写

2024-02-27 11:44 星期二 所属: 会计代写 浏览:65

SUMMATIVE ASSIGNMENT – ACCT40115 Auditing and Accountability

 

Please answer Question 1 and Question 2. All questions carry equal maximum marks.

 

QUESTION 1   审计和问责代写

The global chairman of PricewaterhouseCoopers, Bob Mortiz, defended the model of keeping the firm’s audit and advisory arms under one roof in an interview with the Financial Times in June 2022 after Ernst & Young revealed its plan to split its audit and consulting divisions in May 2022.

Required:

Critically discuss whether breaking up the audit and advisory services can effectively enhance auditor independence and thus audit quality.

Note:

In your answer pay particular attention to theoretical considerations regarding the auditor’s independence. Your argument should be based on a review of relevant theoretical and empirical academic literature with proper academic references. (Word limit: 1,250)

 

QUESTION 2  审计和问责代写

In September 2021, Grant Thornton was charged with a fine of £2.3m by the Financial Reporting Council (FRC) over its audit work on Patisserie Valerie between 2015 and 2017. The FRC released a report into the scandal covering the problems relating to revenue, cash balances, journals and fixed assets. You can access the report via the link below.

https://www.frc.org.uk/getattachment/207dc84d-af8b-494d-8113-379c1838e076/Grant-Thornton-Patisserie-Valerie-Final-Report.pdf

Required:

Read the FRC report and other publicly available information, and then identify a maximum of three specific financial reporting issues in the Patisserie Valerie scandal highlighted by the FRC. Critically discuss what the company’s financial, operational and/or internal control characteristics could be properly considered and evaluated by the auditors in the process of audit planning so that their audit risk associated with your selected reporting issues could be minimised through designing and implementing an appropriate audit approach.

Note:   审计和问责代写

You should briefly explain the key features of your selected financial reporting issues in the Patisserie Valeri scandal. However, you are not expected to provide a detailed discussion about the background of the company and the scandal. In your answer pay particular attention to theoretical considerations regarding the potential effects of the company’s financial, operational and/or internal control characteristics on the audit risk associated with the reporting issues of your choice. Your argument should be based on a review of relevant theoretical and empirical academic literature with proper academic references.

(Word limit: 1,250)

Overall word limit: 2500 (You should clearly state the word count of your answer to each question)

 

SUBMISSION INSTRUCTIONS  审计和问责代写

Assignments should be typed, using 1.5 spacing and an easy-to-read 12-point font. Assignments and dissertations/business projects must not exceed the word count indicated in the module handbook/assessment brief.

The word count should:

Include all the text, including title, preface, introduction, in-text citations, quotations, footnotes and any other items not specifically excluded below.

Exclude diagrams, tables (including tables/lists of contents and figures), equations, executive summary/abstract, acknowledgements, declaration, bibliography/list of references and appendices. However, it is not appropriate to use diagrams or tables merely as a way of circumventing the word limit. If a student uses a table or figure as a means of presenting his/her own words, then this is included in the word count.

 

审计和问责代写
审计和问责代写

 

Examiners will stop reading once the word limit has been reached, and work beyond this point will not be assessed.

Checks of word counts will be carried out on submitted work, including any assignments or dissertations/business projects that appear to be clearly over-length. Checks may take place manually and/or with the aid of the word count provided via an electronic submission. Where a student has intentionally misrepresented their word count, the School may treat this as an offence under Section IV of the General Regulations of the University. Extreme cases may be viewed as dishonest practice under Section IV, 5 (a) (x) of the General Regulations.

Very occasionally it may be appropriate to present, in an appendix, material which does not properly belong in the main body of the assessment but which some students wish to provide for the sake of completeness. Any appendices will not have a role in the assessment – examiners are under no obligation to read appendices and they do not form part of the word count. Material that students wish to be assessed should always be included in the main body of the text.

 

MARKING GUIDELINES   审计和问责代写

Performance in the summative assessment for this module is judged against the following criteria:

  • Relevance to question(s)
  • Organisation, structure and presentation
  • Depth of understanding
  • Analysis and discussion
  • Use of sources and referencing
  • Overall conclusions

The word count should include all the text (plus endnotes and footnotes), but exclude diagrams, tables, bibliography, references and appendices. Guidance on referencing can be found on Sharepoint; Examinations and Assessment (sharepoint.com)

 

PLAGIARISM AND COLLUSION

Students suspected of plagiarism, either of published work or the work of other students, or of collusion will be dealt with according to School and University guidelines.

Your assignment will be put through the plagiarism detection service.

审计和问责代写
审计和问责代写

 

 

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