Evaluate the Auditor’s Role

As you prepare for a new or expanded career in accounting, you have learned through this week’s readings and activities that there are numerous governing standards associated with audits. Auditors must adhere to domestic and international standards by completing the following:
• Report the audit results and conclusions to stakeholders.
• Follow GAAP.
• Evaluate whether an entity will continue operations as an ongoing concern.
• Detect and deter fraud when the need arises.
• Evaluate and report on the effectiveness of internal controls (publicly traded companies only).

For this assignment, consider that you have been asked by your graduate accounting instructor to deliver a presentation that introduces auditing to an incoming first-year class. Be sure to include:
• The definitions of auditing and assurance.
• Descriptions of auditor’s functions and roles.
• A job-market outlook for accountants.

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Then, based on your readings and review of the rules and regulations governing the practices of auditing and assurances, be sure to address the following as part of your presentation:
• Identify and explain three categories of assurance service.
• Determine the level of assurance that each service provides.
• Explain how each service differs from the other services.
• Predict why an individual or company would select one service over another.
• Identify and summarize the factors that created the need for assurance services.

Length: 8-10 slides, not including cover and reference slides.
References: Include at least 5 scholarly resources.

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