Auditing Research Paper
You will explore various sources to gather information about the auditing profession.
You must use at least three reference sources (1 must be from a professional organization;
1 must be from a regulating agency). The paper must contain the component items listed
below; each bulleted point is to be its own section of the final paper.
Components:
• Describe the profession of auditing
• Distinguish between auditing and accounting
• Differentiate between the three main types of audits
• Identify the primary types of auditors
• Explore professional organization for accountants
o AICPA
o State CPA group
• Explore regulations and standards and the agencies responsible for them
o PCAOB
o GAAS
o IAASB
o ASB
o SOX
• Define different assurance services that auditors can offer
• Describe how ethics impacts the work of auditors
• Describe the parts of an audit report and differentiate between the following
o Opinions
Qualified
Non-qualified
• Identify current trends in the auditing profession