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It is very important as a professional in the accounting field to stay up-to-date on the key topics being addressed by the PCAOB (Public Company Accounting Oversight Board), including findings of its
It is very important as a professional in the accounting field to stay up-to-date on the key topics being addressed by the PCAOB (Public Company Accounting Oversight Board), including findings of its most recent inspections of public company audits. The major emphasis in this module is on auditing the information provided by the entity to the auditor. The PCAOB has been busy, not only addressing the issue of IPEs in its inspections, but it also issues or consider new auditing standards addressing important auditing-related contemporary topics and issues. Visit https://pcaobus.org/ (Links to an external site.). Click on the drop-down menu under Standards under the PCAOB homepage. Under Standards-Related Activities, review the following headings: Research and Standard-Setting Project Recently Completed Standard-Setting Activities Pick a subject of personal and/or professional interest to you under one of those headings. Include the subject you have decided to focus on as part of your initial posting. Include a hyperlink (if available) to that subject, as part of your initial posting. Address the following in your initial response: Prepare an annotation of the major subject in which you are interested or wish to comment on, and answer/include the following questions and points. (An annotation is a summary of the main points of the subject you have chosen to summarize for the class, organized to include a correctly formatted APA reference.) Problem: What is/was the major focus of that standard-setting project concerning standard-setting activity? Why does the subject matter to s accountants and auditors in the future? Results: What was the result or conclusion reached (if the standard has been issued already), or what seems to be the main direction of the standard-setting project as of the date you reviewed it? Application: How might practitioners or your classmates potentially apply the article’s recommendations or strategies in the real world of the auditing profession? Be specific. By 11:59 p.m. Mountain Time (MT) on Thursday of this week, submit a substantive initial posting of at least 300 words that answers or addresses the issues in the discussion board. By 11:59 p.m. MT on Sunday of this week, respond to two or more classmates, or your instructor, in any of the following ways: Build on something your classmates said in the post Explain why and how you see things differently Ask a probing or clarifying question Share an insight from having read your classmate’s posting Offer and support an opinion Expand on classmates’ posting Answer your instructor’s follow-up question with a substantive response Your posts must be formatted according to CSU-Global Guide to Writing and APA Requirements (Links to an external site.). Refer to the discussion grading rubric for more information on expectations of class discussions and how the discussion will be graded by your instructor.
