THE AUDIT UNIVERSE

The first step is to go to the website of a publically-traded US company and select the most recent 10-K Form (legally-required document publicly-traded companies must submit to the Securities and Exchange Commission [SEC] on an annual basis. Among other things, this document contains the opinion of the CPA firm regarding the company’s financial statements and adherence to Generally Accepted Accounting Principles [GAAP]. The contents of this form will be the basis of the team assignments in throughout the course.

Consider and discuss the specific risks and nature of the company you will be auditing.

Create comprehensive audit programs for the cash, financial instruments, sale, and receivables accounts and cycles.

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