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The American Institute of Certified Public Accountants (AICPA)
and the Institute of Internal Auditors (IIA) have positioned the
auditing professions to become ―assurance professions.‖ What is
the difference between assurance services, attestation services,
and auditing services? What are the economic issues that drive
the increased demand for assurance services? What is one
assurance engagement and one attestation engagement other than
an audit of financial statements? What are the differences
between the two?
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ACC 491 Week 1 DQ 2
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The ten Generally Accepted Auditing Standards (GAAS) provide
the foundation for all other auditing standards and
interpretations. What is the definition of the standard of ―due
professional care‖, and how might a court decide whether an
audit firm met the standard? Why is independence often
considered the cornerstone of the auditing profession? Why were
independence issues a primary concern of Congress when they
developed the Sarbanes-Oxley Act?
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ACC 491 Week 1 Individual Assignment Generally
Accepted Auditing Standards Paper
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