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In six typewritten pages or less, present arguments to resolve an auditing controversy .
In six typewritten pages or less, present arguments to resolve an auditing controversy. View the paper as a report to your boss--a boss with a fairly short attention span and an extreme distaste for verbosity. Thus, you should get to the point quickly, and be highly informative, accurate, original and up-to-date about the topic of interest. You may include your own assessment of your research results, but clearly separate "fact" from opinion. Your grade (which will be graded separately on form and content) will drop by one grade for each day your paper is late. These "Position Papers" require you to respond to emerging trends about assurance, attestation or the accounting/auditing profession. Criteria for the paper include, but are not limited to:
1. Logic
2. Persuasiveness (i.e., have you "proven" your Controversy?)
3. Originality
4. Completeness (i.e., have you used the space limitations effectively?)
5. Quality and frequency of references cited (i.e., use at least four)
6. Grammar and spelling.
Topics
1. Should the SEC or PCAOB set publically-traded company auditing standards
2. Should all corporations use "independent" audit committees?
3. Should universities establish professional schools of accountancy?
4. Should CPAs be ABLE to attest to the reasonableness of anything/everything (i.e., besides historical financial statements)?
5. Should certified internal auditors' [CIAs] (or certified management accountants' [CMAs] work be allowed to substitute for those of CPAs for performing certain public utility (or health care) cost studies?
6. Should all CPAs, CMAs and/or CIAs use international audit standards?
7. Should CPAs become "cognitors?"
8. Should municipalities follow the provisions of the Sarbanes-Oxley Act [SOA]?
9. Should smaller sized companies follow the provisions of the SOA?
10. Will the 2017 CPA Exam improve the quality of new CPA practitioners?
