Instructions:

The following is the SEC's Accounting and Auditing Enforcement Releases where a fraud and related industry which Ichoosed:

You will be required to obtain/study:

• annual reports of companies in the industry,
• industry audit guides (RIA Checkpoint in Library databases)
• analysts' comments
• library resources (i.e., Factiva, Dun and Bradstreet, Standard and Poor's)
• consider speaking to individuals working in the industry or auditors in public accounting to assist you in identifying business and audit risks peculiar to the industry you have selected.

1)Summarize individual company Annual Report data and information to support your findings from one company in the industry (technology industry)for three pages (These need not be fraud cases)

2. Detailed analysis of business and audit risks and audit procedures to address these risks - (i.e., investment valuation may be an audit risk, so what audit procedures do you think we should perform to audit investments and valuation)

-A company that is within the technology industry and discuss the audit and business risks for that company as compared to the industry risk(Gateway Inc. Case).