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Posted: September 5th, 2023
PACC6002 Individual Question A Semester 1 2019 Individual Assignment
PACC6002 Individual Question A Semester 1 2019
Individual Assignment A
Due Date: 5.00 pm 21 August 2019
Weighting: 5% to total assessments
Background
Chapter 1 of your text identifies a range of Australian regulators and regulations that impact on the work of financial statement auditors and the environment in which they operate and are held accountable. Before you start: Review Chapter 1 of the Moroney et.al., text.
Regulators of the assurance process include the Financial Reporting Council (FRC), the Auditing and Assurance Standards Board (AUASB), the Accounting Professional and Ethical Standards Board (APESB), the Australian Securities and Investments Commission (ASIC), the Australian Securities Exchange (ASX), the Companies Auditors and Liquidators Disciplinary Board (CALDB), Chartered Accountants Australia and New Zealand (CAANZ), CPA Australia and the Institute of Public Accountants (IPA). Regulations of the assurance process include auditing standards and pronouncements, Corporations Law and CLERP 9.
Explore the website for ONE of those Regulators. Make sure you identify the regulator you have chosen. This should be in your reference list.
Assignment Question
Describe and explain how ANY of the information and/or resources your exploration uncovers. Illustrates (provides examples of) the impact of the regulator on the application or monitoring of auditing standards or ethical obligations for auditors.
There are MANY areas to explore! Your exploration should focus on an area you consider most relevant to matters covered so far in this course. The key to your explanation is to make the link/connection between what you choose to highlight from your chosen site (one of the regulators identified in Chapter 1 of your Moroney, et.al text) and matter(s) from Chapter 1 to Chapter 4 in your Moroney et. al., text.
Remember focus on the impact of these regulators on financial report auditors (which is the overall focus of the course).
Assessment criteria
The relevancy and correctness of your analysis for each of part of the question will be the primary criteria for grade differentials in this assignment. Please refer to the marking criteria below.
Submit this through Blackboard. Feedback will be available online.
Max word count: 1000 words – remember it is the relevancy of your answer that matters, not the number of words. Aim to be precise and concise.
Assessment Marking Criteria
Requirement Content Marks
a) Identify the chosen website Correct reference 2
b) Describe the information provided in the website Relevant to auditing 3
c) Explain or illustrate the area Link/connect to Chapters 1 to 4 content 5
Total 10
Poor presentation and lack of clarity/referencing Deduct up to 2 marks
This assessment is worth 5% to the course total assessments.
1
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