Question - Research Paper on the knowledge of Auditing Concepts, you can choose any one of the following two titles:

Title: AUDITING ENVIRONMENT

• Identify the risk and liability factors in financial statement audits.
• Relate the implications of the Sarbanes-Oxley Act to the auditing environment

OR

Title: AUDIT DOCUMENTAION

Through the AICPA Peer Review Program, the AICPA has noted substantial rates of non-conformity with respect to audit documentation. The AICPA would be interested in research into the factors associated with auditors' failure to comply with audit documentation requirements, including but not limited to:

• The causes of divergent interpretations of the standards;
• The factors which influence the quality of documentation on specialized engagements, such as employee benefit plan audits and single audits; and
• The factors that drive an auditor to document in accordance with professional standards.

REQUIREMENTS:

• Length of the paper- 10 pages excluding the cover page and reference pages,
• Body of the body of the research paper- Must fully address the content of the specific assignment and demonstrate appropriate and thorough research skill,
• References - A minimum of six sources must be used and none of the sources older than five years,
• APA format

TEXTBOOK: Johnstone, K.M., Gramling, A.A. and Rittenberg, L.E. 2016. Auditing: A Risk Based Approach to Conducting a Quality Audit, Tenth Edition. pp. 919, Cengage Learning, 20 Channel Center Street, Boston, MA 02210, USA.