ACCT 555 DeVry Entire Course

ACCT 555 DeVry Entire Course
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ACCT 555 DeVry Entire Course
ACCT555
ACCT 555 DeVry Week 1 Homework
Chapter 2, pages 41–44: Problems 2-16, 2-17, 2-19, and 2-20
Chapter 3, pages 67–69: Problems 3-23, 3-25, and 3-26
ACCT 555 DeVry Week 2 Homework
4-18, 4-21, 4-22, 5-17, 5-19, 5-21, 5-26, 11-19, 11-20
ACCT 555 DeVry Week 3 Homework
6-19 (Objective 6-1) The following questions concern the reasons auditors do audits. Choose the best response.
Which of the following best describes the reason why an independent auditor reports on financial statements?
Because of the risk of material misstatement, an audit should be planned and performed with an attitude of
The major reason an independent auditor gathers audit evidence is to
6-20 (Objective 6-3) The following questions deal with errors and fraud. Choose the best response.
An independent auditor has the responsibility to design the audit to provide reasonable assurance of detecting errors
and fraud that might have a material effect on the financial statements. Which of the following, if material, is a fraud as
defined in auditing standards?
What assurance does the auditor provide that errors, fraud, and direct-effect illegal acts that are material to the financial
statements will be detected?
6-27 (Objectives 6-6, 6-7) The following are specific transaction-related audit objectives applied to the audit of cash
disbursement transactions (a through f), management assertions about classes of transactions (1 through 5), and
general transaction-related audit objectives (6 through 11).
Specific Transaction-Related Audit Objective
Recorded cash disbursement transactions are for the amount of goods or services received and are correctly recorded.
7-25 (Objectives 7-3, 7-4) The following questions concern persuasiveness of evidence. Choose the best response.
Which of the following types of documentary evidence should the auditor consider to be the most reliable?
Which of the following statements concerning audit evidence is true?

Audit evidence can come in different forms with different degrees of persuasiveness. Which of the following is the least
persuasive type of evidence?
Which of the following presumptions is correct about the reliability of audit evidence?
7-26 (Objectives 7-5, 7-6) The following questions concern audit documentation. Choose the best response.
Which of the following isnota primary purpose of audit documentation?
During an audit engagement, pertinent data are compiled and included in the audit files. The audit files primarily are
considered to be
Although the quantity, type, and content of audit documentation will vary with the circumstances, audit documentation
generally will include the
The permanent file of an auditor’s working papers most likely would include copies of the
7-27 (Objective 7-4) The following are examples of documentation typically obtained by auditors:
7-28 (Objective 7-4) The following are examples of audit procedures:
8-25 (Objectives 8-1, 8-3) The following questions concern the planning of the engagement. Select the best response.
Which of the following is an effective audit planning procedure that helps prevent misunderstandings and inefficient use
of audit personnel?
8-28 (Objectives 8-2, 8-3, 8-4, 8-5) The following are various activities an auditor does during audit planning.
ACCT 555 DeVry Week 4 Homework
9-22 (Objectives 9-1, 9-2) The following questions deal with materiality. Choose the best response.
9-23 (Objectives 9-6, 9-8) The following questions concern audit risk. Choose the best response.
· Some account balances, such as those for pensions and leases, are the result of complex calculations. The
susceptibility to material misstatements in these types of accounts is defined as
9-24 (Objective 9-9) The following questions deal with audit risk and evidence. Choose the best response.
10-30 (Objectives 10-1, 10-2, 10-7) The following are general questions about internal control. Choose the best
response.
· When considering internal control, an auditor must be aware of the concept of reasonable assurance, which
recognizes that the
ACCT 555 DeVry Week 5 Homework
Chapter 12, pages 390–397: Problems 12-17, 12-18, and 12-27
Chapter 13, pages 429–430: Problems 13-22, 13-23, and 13-24
ACCT 555 DeVry Week 6 Homework
Chapter 14 Problems 14-21, 14-22, 14-23 14-24,
Chapter 15 Problems 15-22, 15-24, 15-25,
Chapter 16 Problem 220,21,22,24,28
Chapter 17 Problem 28
ACCT 555 DeVry Week 7 Homework

20-17
a. A factory foreman at Steblecki Corporation discharged an hourly worker but did not notify the human resources
department. The foreman then forged the worker’s signature on time cards and work tickets and, when giving out the
checks, diverted the payroll checks drawn from the discharged worker to his own use. The most effective procedure
for preventing this activity is to
An auditor found that employee time records in one department are not properly approved by the supervisor. Which of
the following could result?
The purpose of segregating the duties of hiring personnel and distributing payroll checks is to separate the
20-20
· Identify whether each of the procedures is primarily a test of control or a substantive test of transactions.
· Identify the transaction-related audit objective(s) of each of the procedures.
21-17
Which of the following controls will most likely justify a reduced assessed level of control risk for the occurrence
assertion for purchases of inventory?
21-18
When an auditor tests a client’s cost accounting records, the auditor’s tests are primarily designed to determine that
21-19
Which of the following procedures is the auditor least likely to perform on the actual date the physical inventory count
is observed?
21-20
For each of the preceding questions, state the purpose of the internal control.
For each internal control, list a test of control to test its effectiveness.
For each of the preceding questions, identify the nature of the potential financial misstatement(s) if the control is not in
effect.
For each of the potential misstatements in part c, list a substantive audit procedure to determine whether a material
misstatement exists
ACCT 555 DeVry Week 7 Course Project
Smackey Dog Foods Inc.
Smackey Dog Foods Inc.—Scenario Summary Smackey Dog Foods Inc. started in the kitchen of Sarah, Kim, and
Jillian’s family home in the suburbs of Chicago. The three sisters initially bought the ingredients for their natural dog
food recipes from the local grocery store. They used their dogs and the neighborhood dogs as their taste testers. Their
dog food products were so good, the local kennels and veterinary offices were glad to distribute the sisters' products
to their customers.
Local demand increased significantly. Local pet stores and small grocery stores discovered the products and became
distributors. The sisters moved the expanding business into a larger facility and hired a few more workers. Although
their competitors’ sales were flat or declining, Smackey Dog Food Inc.’s sales were on a vertical climb!
Sales were so good last year that the sisters opened a boutique division named Best Boy Gourmet, specializing in
freshly manufactured, one-serving packages meant for consumption no later than 3 days after production. They sell
this product at three times the cost of their other products and by special order only through their new website. Demand
is high, but waste has been an issue.
Sarah is the president and general manager of the operation. Sarah has been very proactive in growing the business.
She has met with her banker to discuss expanding the facilities and equipment with another $150,000 loan. Their first
loan for $150,000 was secured by the industrial-size food production equipment purchased with the loan. The banker
now demands an audit of the corporate financial statements before releasing another loan to the company. Sarah has

offered to place the corporate account receivables up as collateral to secure the second loan. Based on revenue
projections by her sister Jillian’s sales team, Sarah believes that the company will not have trouble paying down the
loan in a short period of time.
Kim manages the production operations. She oversees the inventory, production, and shipment of dog food products.
The Best Boy Gourmet line has taken almost all of her attention lately. The winter holidays are approaching, and sales
demand based on forecasts from the sales force are higher than ever. Attaining fresh, raw ingredients is more difficult
in the winter months. If any of the fresh ingredients are delayed, production comes to a standstill. There has been
significant inventory waste as a result.
Kim’s assistant, Henry, monitors the production and shipment of Smackey Dog Food’s regular line of product. Henry
takes pride in his work and is involved in every facet of the operation. With only one other warehouse employee to help,
Henry personally is involved in preparing and approving all inventory records. Henry ensures that very little finished
inventory sits in the warehouse. However, the shipping dock always seems to be full of returned dog food that should
be restocked. When Kim asks him about it, Henry laughs and tells her that "first in, first out" applies to dog food returns
as well. Kim smiles and just accepts that answer.
Jillian is not very good at understanding accounting. The sisters placed Jillian in charge of sales. She manages a sales
team of 12 salesmen in Illinois, Indiana, and Wisconsin. Her fear of flying and poor driving skills limit her ability to get
around to the areas outside of Chicago. As a result, she has placed a lot of faith in her sales team. The sales team
complained last year that they did not like waiting for their commissions until after bookkeeping calculated the actual
revenues. In order to keep their spirits fired up, Jillian has her sales people project what their sales will be in the
upcoming quarter, and she pays commissions in advance on those projections. The sales team loves her, and Jillian
loves their approval. Jillian has noticed that the projections typically are off by 11% on average.
The employees of Smackey Dog Food Inc. all own dogs. It was a hiring requirement on the job application. One
employee was fired when it was discovered she never owned a dog when she was hired. A lawsuit is pending by the
fired employee.
At this time, the receivables represent 29% of the corporate assets. The Chicago retail chain Pup Stores Co. is Smackey
Dog Food’s largest buyer. It alone represents 31% of overall sales and usually pays within 30 days. However, Pup
Stores is facing a major lawsuit from an animal rights group. The legal fees are eating into the company's cash reserves,
and it is facing some store closures.
The accounts receivable aging indicates that 38% of the receivables are 30 days or less. Twenty-two percent are 31–
60 days. Twenty-one percent of the receivables are 61–90 days old. Ten percent are 90–120 days. The remaining
receivables are older than 120 days. Sarah has not written off any of the receivables, nor will she.
Sales are projected to steadily grow at 16% next year if the company does not expand its facilities. With the expansion,
sales are projected to rise 26%, with the most significant jump in the last quarter after expansion is completed and
holiday sales pick up.
Your Role
You and your firm, Keller CPAs, have never audited a dog food manufacturer. Although it is late in the year to be
accepting a new calendar-year-end audit, you need the work and have the time to devote to the audit before your 2-
week ski vacation in February.
You begin the audit process just prior to year-end by sending your audit manager, Pete, and two audit staffers, Ben
and Maureen, out to the client. They spend time assessing the client and planning the audit.
During the first month of field work after year-end, Ben and Maureen note that the dog food bags piled high on the
docks are marked “Returned.” One employee is seen throwing bags of the premium Best Boy Gourmet dog food into
the dumpster in the morning and pulling it out and throwing it into Henry’s car during the employee lunch hour.
Pete’s new best friend, Alan, was married to Smackey Dog Food Inc.’s owner, Kim, 4 years ago. Alan is also good
friends with the banker from whom Sarah is seeking the loan. Pete is unaware of the relationship. Pete has talked about
some of the details of the audit to Alan over a few beers.
Required: During our course, each of you will prepare one short (five to seven pages, double-spaced) paper based on
the Smackey Dog Food Inc. case facts above. The purpose of the project is to move you beyond the black letter into
the actual practical application of legal principles in real-life situations. The project case is due at any point before the
end of Week 7. It serves to highlight the importance of audit opinions and reports. This project gives you an opportunity
to conduct certain audit procedures and determine the course of action regarding the audit.

Note : You are being graded on analyzing issues you identify in the project case, in addition to responding to the
questions listed in the YD_Activity (see link below)
Use the YD_Activity document to answer the questions related to this scenario.
Although this project is introduced in Week 1, it will not be due until Week 7, so you will be able to work on this
throughout the course.
Questions:
Q1: Discuss how the SEC has influence (if any) over the audit of Smackey Dog Foods, Inc.
Solution: Type your answer here
Q2: Discuss the essential activities involved in the initial planning of an audit. How do these all specifically to the
Smackey Dog Food client?
Solution: Type your answer here
Q3: Discuss the 4 stages of the audit and the major activities performed by the auditor in each phase. Give an example
of how each of these specifically applies to the Smackey Dog Food, Inc audit. For instance, examine the apparent
internal control weaknesses and possible negative outcome of each.
Solution: Type your answer here
Q4: Describe Keller CPAs' responsibilities related to communications regarding internal control matters. What internal
controls issues do you identify?
Solution: Type your answer here
Q5: You decide that you will address Smackey Dog Food, Inc.'s accounts receivables through confirmations. Discuss
the various types of confirmations and what forms you will implement and why.
Solution: Type your answer here
Q6: What are the major factors affecting sample size for confirming accounts receivable?
Solution: Type your answer here
Q7: A major issue in verifying the ending balance in property, plant and equipment is the possibility of legal
encumbrances. Discuss what specific concern do you have. Describe the procedures your firm will perform to obtain
evidence about existing legal encumbrances.
Solution: Type your answer here
Q8: The client wants to know if you will be present at the year-end inventory. What is your decision and why? What
role or actions will you take at the inventory if you decide to attend the inventory. Why?
Solution: Type your answer here
Q9:Considering the general six functions that make up the inventory and warehousing cycle for Smackey Dog Foods,
Inc., identify the related documents and/or records that would be used. From your analysis of the internal controls
related to the inventory and warehousing cycle of Smackey Dog Foods, Inc., what internal control weaknesses exist?
Solution: Type your answer here
Q10: Discuss if Keller CPAs or its auditors are breaching any Professional Rules of Conduct and why or why not?
Solution: Type your answer here
Q11: Discuss the CPA firm's legal liability concerns for this audit if they make a material unintentional or intentional
mistake. Include any other legal liability concerns regarding possible Professional Rule violations.
Solution: Type your answer here
ACCT 555 DeVry Midterm Exam
1. (TCO F) which of the following procedures should an auditor generally perform regarding subsequent events?

2. (TCO A) An auditor reads the letter of transmittal accompanying a county’s comprehensive annual financial report
and identifies a material inconsistency with the financial statements. The auditor determines that the financial
statements do not require revision. Which of the following actions should the auditor take?
3. (TCO F) An auditor’s independence is considered impaired if the auditor has
4. (TCO B) When an independent CPA is associated with the financial statements of a publicly held entity but has
not audited or reviewed such statements, the appropriate form of report to be issued must include a(an):
5. (TCO F) which is not a characteristic of the reliability of evidence?
6. (TCO C) According to PCAOB standards, the nature and extent of required planning activities for an issuer audit
are influenced by all of the following factors, except for:
7. (TCO F) Analytical procedures must be used during which phase(s) of the audit?
Test of controls OR planning OR completion
8. (TCO F) In a financial statement audit, inherent risk is evaluated to help an auditor assess which of the following?
9. (TCO F) The primary purpose of performing analytical procedures in the planning phase of an audit is to
10. (TCO G) The most widely used profitability ratio is
11. (TCO G) which ratio is best used to assess a company’s ability to meet its long-term debt obligations?
12. (TCO A) Match the following definitions to the appropriate terms.
13. (TCO B) The following is a portion of a qualified audit report issued for a private company.
To the shareholders of Tamarak Corporation,
We have audited the accompanying balance sheet of Tamarak Corporation as of October 31, 2009, and the related
statements of income, retained earnings, and cash flows for the past year. These financial statements are the
responsibility of the company’s management. Our responsibility is to express an opinion on these financial statements
based on our audit.
We conducted our audit in accordance with auditing standards generally accepted in the United States of America.
Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial
statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the
amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used
and significant estimates made by management, as well as evaluating the overall financial statement presentation. We
believe that our audit provides a reasonable basis for our opinion.
The company has included in property and debt in the accompanying balance sheet certain lease obligations that, in
our opinion, should be expensed in order to conform with generally accepted accounting principles. If these lease
obligations were capitalized, property would be decreased by $4,000,000, long-term debt by $2,000,000, and retained
earnings by $180,000 as of October 31, 2009, and net income and earnings per share would be decreased by $180,000
and $0.62, respectively, for the past year.
3. (TCO C) The following situation involves a possible violation of the AICPA’s code of professional conduct. For
this situation, (1) determine the applicable rule number from the code, (2) decide whether or not the code has been
violated, and (3) briefly explain how the situation violates (or does not violate) the code. Your answer should be set up
something like this:
Rule # _____ Violation? Yes or No.
Provide a one- or two-line explanation.
Auditor Tex Gato of the CPA firm Smackey and Smackey, CPAs, enjoyed auditing his favorite client, Super Pup Dog
Food, because the client would allow him to take home to his dog a variety of dog food samples that amounted to a
year’s worth of dog food.
4. (TCO C) The following situation involves a possible violation of the AICPA’s code of professional conduct. For
this situation, (1) determine the applicable rule number from the code, (2) decide whether or not the code has been
violated, and (3) briefly explain how the situation violates (or does not violate) the code. Your answer should be set up
something like this:

Rule # _____ Violation? Yes or No.
Provide a one- or two-line explanation.
Howard Cunningham & Co., CPAs, designates its firm as Members of the American Institute of Certified Public
Accountants. All of the partners of the firm are CPAs. However, one of the partners has recently chosen to allow her
membership to lapse because of personal reasons.
5. (TCO C) Under the provisions of the Sarbanes-Oxley Act of 2002 (SOX), the audit committee of a public company
has specific guidelines to which employees must adhere. Discuss some of the mandated features of the audit
committee of a public company under SOX.
6. (TCO D) Discuss some of the steps the AICPA and the accounting profession as a whole can and are taking to
reduce practitioners’ exposure to lawsuits. You answer should provide at least five steps.
7. (TCO F) Match nine of the terms (A–K) with the definitions provided below (1–9).
A – Foot
B – Compute
C – Scan
D – Inquire
E – Count
F – Trace
G – Recompute
H – Read
I – Examine
J – Observe
K – Compare
_____ 1: A calculation done by the auditor independent of the client
_____ 2: Addition of a column of numbers to determine if the total is the same as the client’s
_____ 3: A comparison of information in two different locations
_____ 4: A use of the senses to assess certain activities
_____ 5: Following details of transactions from original documents to journals
_____ 6: A less detailed examination of a document or record to determine if there is something unusual warranting
further
investigation
_____ 7: Obtaining information from the client in response to specific questions
_____ 8: A determination of assets on hand at a given time
_____ 9: An examination of written information to determine facts pertinent to the audit
8. (TCO G) Discuss the essential activities involved in the initial planning of an audit.
ACCT 555 DeVry Week 8 Final Exam (Version 1)
1. (TCO B) An auditor was unable to obtain sufficient appropriate audit evidence concerning certain transactions
due to an inadequacy in the entity’s accounting records. The auditor would choose between issuing a(an): (Points : 5)
2. (TCO K) An auditor should consider which of the following when evaluating the ability of a company to continue
as a going concern? (Points : 5)
3. (TCO A) An auditor’s independence is considered impaired if the auditor has: (Points : 5)
4. (TCO H) Which of the following should be included as a written representation from management? (Points : 5)
5. (TCO E) An auditor would most likely be concerned with internal controls that provide reasonable assurance
about the: (Points : 5)
1.(TCO A) In performing an ATTEST Engagement A CPA would be required to do what as part of the engagement?
(Points : 19)
2.(TCO B) When a CPA performs an Audit the Client is always looking to receive a “CLEAN OPINION” or an Unqualified
Opinion. Explain what your client must do for a CPA to justify that Unqualified Opinion? (Points : 19)
3.(TCO C) – Based upon the below 4 situations – explain your position of “why” or “why not” the following circumstances
would have violated the professions ethical standards when you are a practicing CPA?

4.(TCO D) Discuss five steps individual practicing auditors can take to minimize their legal liability.(Points : 19)
5.(TCO F) Sarbanes Oxley requires that per Section 404 that Internal Controls within a publicly held company are to
be reviewed, evaluated and tested at year end to insure that adequate controls are in place. In addition to understanding
the Internal Controls present within your client’s company, the auditor must also evaluate whether these controls are in
place, and implemented. How does an auditor evaluate these controls to see that they are working and in place?(Points
: 19)
1. (TCO E) What is COSO? Describe the 5 elements of COSO’s Internal Control-Integrated Framework. Provide an
example of each of those components and explain why they are important in providing “Reliable Financial Reporting”
for a company. Please provide a complete answer for full points. (Points : 30)
2.(TCO G) Business risk must be assessed in performing an audit.
(a) Define business risk in association with an audit and describe several sources of such risk.
(b) How does business risk relate to the performance of preliminary analytical procedures in an audit?
(c) There are four major areas in planning an audit engagement and there are subparts to each of the four major areas.
Please identify the four major areas and the subparts that are associated with the major areas.(Points : 30)
3.(TCO H) Audit Risk consists of inherent risk, control risk, and detection risk.
(a) Please completely define each of the above.
(b) Indicate whether each of the statements below is true or false and explain your position:
(1) The risk that material misstatement will not be prevented or detected on a timely basis by internal controls can be
reduced to zero by having effective controls in place.
(2) Detection Risk is a function of the efficiency of an auditing procedure.
(3) Cash is more susceptible to theft than an inventory of coal because it has greater inherent risk?
(4) The Inherent risk of the theft of an inventory of cellphones at a mall store is greater than the misappropriation of
cash at a COSTCO Store?(Points : 30)
4.(TCO I) Accounts Receivable – For each of the following, please explain if an auditor’s review of the client’s sales
cutoff would detect these problems:
(a) Would excessive goods returned for credit be detected by a sales cut-off test – why or why not?
(b) Would unrecorded sales discounts be detected by a sales cut-off test – why or why not?
(c) Lapping of year-end accounts receivable be detected by a sales cut-off test – why or why not?
(d) Inflated sales for the year – could it be detected by a sales-cut-off test – why or why not?(Points : 30)
5.(TCO J) One of the major problems in a computer system is that incompatible functions may be performed by the
same individual. Identify from the below choices the control compensating for inadequate segregation of duties in a
computer system. Explain why you have selected your response.
(a) Echo Checks
(b) A check digit system
(c) Computer-Generated hash totals
(d) A computer access log (Points : 30)
6.(TCO K) You are the Senior Auditor for WWZ Co. and you have completed the testing of all the accounts. However,
prior to issuing your report, what are at least five other procedures or reviews that must be performed prior to issuing
your report? Explain your responses(Points : 30)
ACCT 555 Week 8 Final Exam (Version 2)
1. (TCO A) There are ten generally accepted auditing standards, divided into three categories. What are the
standards of reporting?

2. (TCO A) Distinguish between generally accepted auditing standards (GAAS) and generally accepted accounting
principles (GAAP). What professional organization establishes GAAS? What professional organization establishes
GAAP?
3. Assume you are the partner in charge of the audit of Franklin Corporation’s 2002 financial statements. The audit
report has not yet been prepared. In each independent situation following, indicate the appropriate opinion you should
issue and why you would issue that opinion
4. State whether there is any violation of the AICPA Code of Professional Conduct, and the nature of the violation.
Where there is a violation, evaluate the potential legal liability the accountant may face. Justify your position
5. Discuss at least five of the actions that can be taken by individual CPAs, to protect themselves from legal liability
6. (TCO E) Bobby Thigpen, waiter at Relief Stop, has been taking cash from the restaurant. Thigpen prepares a
customer’s check from which the customer pays. Thigpen then destroys the check, and prepares a new one with
different items of lower cost. He presents the new check and indicated amount on the check to the cashier, and saves
the excess cash for himself. Question: Formulate three internal control features that the restaurant could implement, to
eliminate this defalcation
7. Three types of legal documents and records that auditors examine in the planning phase of an audit are the
corporate charter and bylaws, corporate minutes of meetings of the board of directors and stockholders, and contracts.
Discuss the audit-relevant information contained in each of these three types of documents that an auditor should be
aware of early in the audit.
8. (TCO F) What are specific audit objectives? Explain their relationship to the general audit objectives. (Points: 25)
2.(TCO H) Explain why it is necessary to allocate the preliminary judgment about materiality to individual accounts
(segments) in the financial statements. Also explain why allocating to balance sheet accounts is more common than
allocating to income statement accounts. (Points: 25)
Allocating the preliminary judgment about materiality to individual segments is necessary because evidence is
accumulated for segments rather than for the financial statements as a whole. Allocating to segments establishes a
tolerable misstatement amount for each segment, which helps the auditor decide the appropriate audit evidence to
accumulate for each segment. Most practitioners allocate materiality to balance sheet accounts rather than income
statement accounts because there are fewer balance sheet than income statement accounts
3. (TCO I) For each of the following potential misstatements, provide one potential audit test that could be used to
detect the misstatement
4. (TCO I) Describe how the auditor tests the classification objective for accounts receivable. (Points: 25)
The classification objective is tested by reviewing the aged trial balance for material receivables from affiliates, officers,
directors, or other related parties. If notes receivable or accounts that should not be classified as a current asset are
included with the regular accounts, these should also be segregated. Finally, if credit balances in accounts receivable
are significant, it is appropriate to reclassify them as accounts payable
5. The design of tests of details of balances for inventory is affected by audit results from multiple cycles. Identify
the cycles, other than the inventory and warehousing cycle, that affect the audit of inventory
6. Describe three computer auditing techniques available to the auditor
7. (TCO K) Match seven of the terms (a-p) with the description/definitions provided below (1-7):