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A B C D E F G H I J K L M N O P Q R S T U V W X Y Z ALL You Have Viewed Too Many Free Essays, Term Papers, and Book Reports. Auditing Auditing The first Generally Accepted Accounting Standard states the examination is to be performed by a person or persons having adequate technical training and proficiency as an auditor. Holmes, CPA, did not follow this standard as he had two accounting students as his assistants with a lack of proficiency. These tow students are not certified public accountants and do not have the experience to help with this audit. The second standard states in all matters relating to the assignment, an independence in mental attitude is to be maintained by the auditors. Holmes seemed more concerned with getting the audit finished, then spending adequate time making sure it was done properly. He did not use proper standard while conducting the audit. Due professional care is to be exercised in the performance of the examination and the preparation of the report. Holmes also did not follow this standard. He spent only a few hours explaining to the students what they should do. The CPA rushed the two students to complete the audit improperly. The work of an audit should be adequately planned and assistants shall be properly supervises. First, this audit was never planned out. Second, Holmes audit, financial, report, cpa, holmes, client, students, statements, shall, member, code, should, opinion, fee, auditing, violation, two, standard, services, independent, state, situation, ray’s, parties, aicpa’s, rule, vilation, third, states, referral, public, examination, ethical, business, being Word Count: 1305 Acceptance_Essays American_History Anatomy_&_Physiology Animal_Science_&_Zoology Anthropology Architecture Art Astronomy Aviation Biographies Book_Reports Business Computers Creative_Writing Current_Events Economics Education Engineering English Environmental_Science Ethics European_History Film_&_TV Foreign_Languages Geography Government_&_Politics Health_&_Beauty History_Other Human_Sexuality Legal_Issues Marketing Mathematics Medicine Miscellaneous Music Mythology Philosophy Physics Poetry Political_Science Psychology Religion Science Shakespeare Social_Issues Sociology Speech Sports_&_Recreation Supernatural Technology Theater Theses_&_Dissertations

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