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page 5 II. THE AUDITOR'S RESPONSIBILITY FOR FRAUD AND THE IMPORTANCE OF PROFESSIONAL SKEPTICISM RESPONSIBILITY FOR FRAUD 1. One of the most important paragraphs in the authoritative auditing literature is the following (AU sec. 110, par. 2): The auditor has a responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether caused by error or fraud. Because of the nature of audit evidence and the characteristics of fraud, the auditor is able to obtain reasonable, but not absolute, assurance that material misstatements are detected. The auditor has no responsibility to plan and perform the audit to obtain reasonable assurance that misstatements, whether caused by errors or fraud, that are not material to the financial statements are detected..

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1 2 Cheat Sheet on Evidence and DocumentationACC/491 July 3, 2017Cheat Sheet on Evidence and Documentation Relevance, Reliability and Sufficiency of Evidence The basic property of an audit report is that it should entail relevance. The report t should be written in a standard format which is usually mandated by generally accepting the set auditing standards. Accounting is an important task since it ensures financial details of a business are kept considerably clean. Going through the terminologies in order to know everything that is involved in auditing is important when auditing the financial records. The first step involves dividing the field into the foremost part known as the financial statement. Soares (1997). All businesses hold their financial statements in high regards since it is a legal requirement to provide and they provide them when they are requested by relevant bodies. These statements represent the picture of the business in reference to its financial robustness. The audited report reports are used to verify that the details given in their statements. For instance, the public corporations are supposed to ensure that their statements are professionally audited in order to secure their investors’ wealth. It is important to note that the concept of reliability is of real interest to a wide variety of audit participants. This is due to many quotations and references that are required for well-founded financial information and the role of audit. It has been said that having a genuine financial and economic data should be the principle assumptions of a society. Being reliable increases confidence in and reliance on financial statements. Some of the aspects of reliability include faithful representation, fitness for purpose, robustness as well as the audit firm reliability. The quantity of audit evidence is in simple words what sufficiency of audit evidence means. The risk of material and the inclusive quality of the evidence presented is what needs to be considered to fulfill the sufficiency needed. One should rely on an eloquent order other than the convincing one. Yang (2007). Impressive evidence shows the scale one way or the other and provides one with a basis beyond a sensible doubt for forming a viewpoint (Loughran, Maire, 2011). Convincing evidence is one which is perfectly reliable. It involves looking for all clients' records in order to achieve this level of assertion. Careful documentation of the work and the audit opinion must be fact-based and should be retractable so that a different review of the audit should depict the same conclusion (Loughran, Maire, 2011). Confidentiality: Financial statements should be handled with confidentiality. Confidential information should not be disclosed to anyone. The accountant must protect the information from unauthorized disclosure or public release. The auditor should be accountable for any access by unauthorized people. In most times, clients see the auditors as trusted ...

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Part 1: Refer to pages 92-100 in your text as you answer these questions. Background: Bacteria have several characteristics that can be used in their identification. Answer the questions below related to some of the general characteristics of bacteria. Many bacteria possess appendages of varying types. Some of those appendages serve to provide motility. 1. Examples of bacterial appendages which serve to provide motility include? Choose one of the following answers. (1 point) - flagella and axial filaments - flagella and pili - pili and fimbriae - All of the answers are correct. 2. Of those bacteria which possess flagella, there are 4 possible flagellar arrangements. Match each type with the correct description below. (4 points) a. Monotrichous _____ having flagella which are dispersed all over the cell b. Lophotrichous _____ possessing flagella at both ends or poles c. Amphitrichous _____ possessing a single flagellum d. Peritrichous _____ possessing a small bunch or tuft at the same location 3. A type of cell appendage other than flagella which allows bacteria to stick to each other as well as to surfaces is __________. Choose one of the following answers. (1 point) - the cell membrane - fimbriae - the cell wall - periplasmic flagella The structure in question #3 above plays a role in the formation of biofilms. 4. True or false. Biofilms are cooperative associations among several microbial groups and may consist of bacteria, fungi, protozoa, and algae, as well as other living things. (1 point) 5. Using your text, put the following steps of biofilm formation in order. (4 points) _____ Step 1 a. More cells are attracted and attach, allowing the biofilm to attach to its habitat _____ Step 2 b. Cells within the biofilm can break away and disperse allowing biofilms to form in other locations _____ Step 3 c. In the development of a biofilm, a suitable substrate has a thin layer of organic material deposited _____ Step 4 d. Primary colonists (usually bacteria) attach and multiply, laying down a sticky matrix One example of a species known for forming biofilms is Pseudomonas aeruginosa. It is known for forming biofilms on medical equipment such as ventilators and catheters and can even form them within the human body on heart valves and even teeth. Looking ahead in your text to page 643 and beyond, answer the following questions regarding Pseudomonas. 6. In nature, Pseudomonas is commonly found in these two environments. Choose one of the following answers. (1 point) - Air and water - Air and soil - Soil and water - Salt and freshwater 7. Pseudomonas is an _________, which means it requires oxygen. Choose one of the following answers. (1 point) - Aerobe - Capnophile - Anaerobe - None of the above. 8. How would you describe the gram reaction and morphology of Pseudomonas? Choose one of the following answers. (2 points) - Gram + cocci - Gram cocci - Gram - bacilli - Gram + bacilli.

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page 6-7 Fraud (previously referred to as irregularities) -Intentional misstatements or omissions of amounts or disclosures in financial statements. Audits are concerned with misstatements arising from two distinct types of acts: Fraudulent Financial Reporting - Intentional misstatements in financial statements to deceive financial statement users. Misappropriation of assets (also referred to as "defalcations")-Theft of company's assets the effect of which has not been appropriately reflected in the financial statements. PROFESSIONAL SKEPTICISM BACKGROUND INFORMATION (AU 230) 4. In every audit, the exercise of professional skepticism is paramount. In many audit failures involving fraud, inadequate professional skepticism is frequently cited as a significant reason why the material misstatement was not detected by the auditor. 5. The third general standard of the generally accepted auditing standards is: Due professional care is to be exercised in the planning and performance of the audit and the preparation of the report. 6. In discussing due professional care, the standards state that: A. Due professional care requires the auditor to exercise professional skepticism. Professional skepticism is an attitude that includes a questioning mind and a critical assessment of audit evidence. Standards go on to state that an auditor should neither assume that management is dishonest nor assume unquestioned honesty. Gathering and objectively evaluating audit evidence requires the auditor to consider the competency and sufficiency of the evidence. Since evidence is gathered and evaluated throughout the audit, professional skepticism should be exercised throughout the audit process. The auditor neither assumes that management is dishonest nor assumes unquestioned honesty. In exercising professional skepticism, the auditor should not be satisfied with less than persuasive evidence because of a belief that management is honest..

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page 9 STAFF DISCUSSION OF THE RISK OF MATERIAL MISSTATEMENT DUE TO FRAUD 10. Prior to or while obtaining information to identify risks of fraud (below), the audit team should discuss the potential for a material misstatement due to fraud, including: A. "Brainstorming" among team members about how and where the financial statements might be susceptible to fraud, how management could perpetrate and conceal fraudulent financial reporting, and how assets could be misappropriated B. Emphasizing the importance of maintaining the proper state of mind (professional skepticism) regarding the potential for material misstatement due to fraud. 11. The discussion should: A. Include consideration of known factors affecting incentives/pressures for fraud, opportunities, and culture or environment that enables management to rationalize committing fraud. B. Emphasize the need to maintain a questioning mind and to exercise professional skepticism. C. Include key members of the audit team (and specialists if considered necessary). OBTAINING THE INFORMATION NEEDED TO IDENTIFY RISKS OF MATERIAL MISSTATEMENT DUE TO FRAUD; PROCEDURES SHOULD INCLUDE 12. Inquiries of management, the audit committee, internal auditors and others A. Among the inquiries of management are questions such as: (1) Does it have knowledge of fraud or suspected fraud affecting the entity? (2) Have there been allegations of fraud or suspected fraud? (3) Its understanding of fraud risks? (4) Programs and controls established to mitigate fraud risks? (5) Control over multiple locations? (6) Communications to employees about business practices and ethical behavior? (7) Whether management has reported to the audit committee the nature of the company's internal control? B. Inquiries of the audit committee (or at least its chair) to obtain: (1) Its views regarding the risks of fraud and whether it has knowledge of fraud or suspected fraud. (2) An understanding of how it exercises oversight activities. C. Inquiries of appropriate internal audit personnel about: (1) Their views about the risks of fraud. (2) Whether they have performed any procedures to identify or detect fraud. (3) Whether management has satisfactorily responded to any findings relating to above procedures. D. Inquiries of others about the existence of fraud or suspected fraud, including: (1) Employees with varying level of authority who auditors come into contact with during the audit. (2) Operating personnel not directly involved in reporting. (3) Employees involved with complex or unusual transactions. 9.

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page 8 III. OUTLINE OF STATEMENT ON AUDITING STANDARDS NO. 99, CONSIDERATION OF FRAUD IN A FINANCIAL STATEMENT AUDIT CHARACTERISTICS OF FRAUD 1. The difference between errors and fraud is that fraud is intentional (although determining intent is oflen difficult). 2. Although fraud is a broad legal concept, the auditor's interest relates to determining whether misstatements exist, and not with making legal determinations of whether fraud has occurred. 3. The two types of misstatements due to fraud are those which are the result of: A. Fraudulent financial reporting-intentional misstatements, omissions of amounts or disclosures. B. Misappropriation of assets-theft of an entity's assets, also referred to as defalcations. 4. When fraud occurs there are three conditions that must be present: A. Incentive/pressure - a reason to commit fraud. B. Opportunity-e.g., ineffective controls, override of controls. C. Attitude/rationalization--ability to justify the fraud to oneself. 5. Management has a unique ability to perpetrate fraud because it can directly or indirectly manipulate accounting records and present fraudulent financial information by overriding controls or directing employees to carry out the fraud. 6. Although fraud is ordinarily concealed, certain conditions (such as missing documents) may suggest the possibility of fraud. 7. Audits provide reasonable, and not absolute assurance of detecting material fraud. PROFESSIONAL SKEPTICISM AND THE RISK OF FRAUD 8. An auditor should conduct the audit with a mindset that recognizes the possibility of material misstatement due to fraud, even if no fraud has been discovered in the past and the auditor believes that management is honest. 9. An auditor should not be satisfied with less than persuasive evidence because of a belief that management is honest..

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page 12 B. Conflicting or missing audit evidence, such as: (1) Missing, unavailable or altered documents. (2) Unexplained items on reconciliations. (3) Inconsistent, vague or implausible responses to inquiries. (4) Unusual discrepancies between records and confirmation replies. (5) Missing inventory or physical assets. (6) Unavailable or missing electronic evidence, inconsistent retention policies. C. Problematic or unusual relationships between auditor and management, such as: (1) Denial of access to records, facilities, employees, customers, vendors others. (2) Undue time pressures. (3) Management complaints or intimidation. (4) Unusual delays in providing information. (5) Tips or complaints about alleged fraud..

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page 10 (4) In-house legal counsel. E. Be aware in evaluating management's responses to inquiries that it is often in the best position to perpetrate fraud. 13. Considering the results of analytical procedures performed in planning the audit: A. When unexpected results occur, consider the risk of material misstatement due to fraud. B. Perform analytical procedures on revenue during the planning of the audit to identify unusual or unexpected relationships. C. Because analytical procedures performed during planning often use data aggregated at a high level, results obtained often only provide a broad initial indication about whether a material misstatement exists. 14. An auditor should consider fraud risk factors, which are events or conditions that indicate incentives/pressures to perpetrate fraud, opportunities to carry out fraud, or attitude/rationalization to justify a fraudulent action: A. The auditor should use professional judgment in determining whether a risk factor is present and in identifying and assessing the risk of material misstatement due to fraud. B. While fraud risk factors do not necessarily indicate the existence of fraud, they often are present when fraud exists. 15. Other information that should be considered includes the discussion among audit team members, reviews of interim financial statements, and the consideration of identified inherent risks. IDENTIFYING RISKS THAT MAY RESULT IN A MATERIAL MISSTATEMENT DUE TO FRAUD 16. It is helpful when identifying risks of fraud to consider the three conditions ordinarily present when a material misstatement due to fraud ordinarily occursincentives/pressures, opportunities, and attitude/rationalization. Fraud experts often refer to these three conditions as the fraud triangle. 17. The auditor should evaluate whether identified risks of material misstatement due to fraud can be related to specific accounts, assertions, or whether they relate more pervasively to the financial statements as a whole. 18. The identification of a risk of material misstatement due to fraud includes consideration of the type of risk (fraudulent financial reporting or misappropriation of assets), the significance of the risk, the likelihood of the risk, and the pervasiveness of the risk. 19. A presumption of improper revenue recognition is a fraud risk. 20. The auditor should always address the risk of management override of controls. Fraud (previously referred to as irregularities)-Intentional misstatements or omissions of amounts or disclosures in financial statements. Audits are concerned with misstatements arising from two distinct types of acts: Fraudulent Financial Reporting - Intentional misstatements in financial statements to deceive financial statement users. Misappropriation of assets (also referred to as "defalcations")-Theft of company's assets the effect of which has not been appropriately reflected in the financial statements. PROFESSIONAL SKEPTICISM BACKGROUND INFORMATION (AU 230) 4. In ev.

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p14-15 34. The risk of fraud may be so high as to cause the auditor to consider withdrawing from engagement; factors affecting decision: A Implications about integrity of management. B. Diligence and cooperation of management or the board of directors. COMMUNICATING ABOUT FRAUD TO MANAGEMENT, THE AUDIT COMMITTEE AND OTHERS 35. Whenever there is evidence that fraud may exist, the matter should be brought to an appropriate level of management, even if the matter might be considered inconsequential: A. All fraud involving senior management, and any fraud (by anyone) that causes a material misstatement should be reported directly to the audit committee. B. The auditor should reach an understanding with the audit committee regarding communications about misappropriations perpetrated by lower-level employees. 36. If risks have internal control implications the auditor should determine whether they represent reportable conditions and need to be communicated to the audit committee. 37. The auditor may choose to communicate other risks of fraud. 38. Disclosure of fraud beyond senior management and its audit committee is not ordinarily a part of the auditor's responsibility, unless: A. Required by specific legal and regulatory requirements. NOTE: These requirements include reports in connection with the termination of the engagement, such as when the entity reports an auditor change on Form 8K and the fraud or related risk factors constitute a reportable event or is the source of a disagreement, as these terms are defined in Item 304 of Regulation S - K. These reguirements also include reports that may be required, under certain circumstances, pursuant to Section 10A(b)1 of the Securities Exchange Act of 1934 relating to an illegal act that has a material effect on the financial statements. B. To a successor auditor. C. In response to a subpoena. D. To a funding agency or other specified agency in accordance with requirements of audits of entities that receive governmental financial assistance. DOCUMENTING THE AUDITOR'S CONSIDERATION OF FRAUD 39. The documentation should include: A. Details of the discussion among audit team of risk of material misstatement due to fraud, including how and when discussion occurred, participants, and subject matter. 14 B. Procedures performed to obtain information to identify and assess risks of material misstatement due to fraud. C. Specific risks of material misstatement due to fraud that were identified and auditor's response to those risks. D. If auditor did not identified improper revenue recognition as a risk of material misstatement due to fraud, the reasons for that conclusion. E. Results of procedures performed to further address risk of management override of controls. F. Other conditions and analytical relationships or other responses required and any further responses the auditor concluded were appropriate to address such risks or conditions. G. Nature of communications about fraud made to management, the aud.

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Please complete the fill in the box exercise by identify the federal regulation or initiative used to combat fraud and abuse described in the following table. Example: Amendment Right to Bear Arms 2nd amendment Example of fraud and abuse Federal regulation or initiative Known as the Physician Self-Referral Law (4 points) Qui tam is the whistleblower provision (4 points) Also known as HEAT (4 points) Physicians cannot receive money or other benefits for referring patients to a healthcare facility (4 points) The office in the federal government that works to combat fraud, waste, and abuse (4 points) Amendment Right to Bear Arms 2nd amendment.

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please answer: Arvel Smart, Accounting Major Arvel Ray Smart was born in Lebanon, Missouri, and grew up in the small town of Bolivar, 40 miles west of Lebanon in southeastern Missouri. Arvels mother and father graduated from the University of Missouri with accounting degrees in the mid- 1970s. The Smarts spent three years working on the tax staff of a Big Eight practice office in Kansas City before deciding to establish their own accounting firm in Bolivar. Arvel helped out in his parents office during high school, especially when they were facing tax deadlines. He enjoyed the work, which is why he decided to major in accounting when he enrolled at the University of Missouri following graduation from high school Arvel realized that he would most likely have the opportunity to take over his parents accounting firm when they retired. His only sibling, an older sister, was a performing arts major at Washington University in St. Louis and had no interest in becoming involved in the family business. During his junior year at Mizzou, Arvel was admitted into the five- year program in the School of Accountancy. After completing the 150- hour program, Arvel would receive Bachelor of Science and Master of Accountancy degrees. After completing his junior year, Arvel accepted an internship with a Big Four practice office in Kansas City. Because he wanted to gain a better understanding of auditing, Arvel chose to intern on the audit staff of that office. Arvel was surprised by the number of interesting assignments he was given that summer. In fact, by the end of the summer he was reconsidering the decision he had made earlier to choose the tax track of Mizzous five- year accounting program. On the final day of Arvels internship, the office managing partner met with him and offered him an entry level auditing position. Arvel thanked the partner for the job offer and told him that he would seriously consider accepting it. He explained to the partner that he had not made a final decision about whether to focus on auditing or taxation early in his career. The partner was very understanding and told Arvel that he had plenty of time to make up his mind and then added that the job offer would remain open for twelve months, until the end of the following summer. Arvel enrolled in the undergraduate auditing course during the spring semester of his fourth year in college. He enjoyed the course so much that he made up his mind to begin his career as an auditor and to accept the job offer from the firm with which he had interned the previous summer. He planned to delay accepting that offer, how-ever, until the end of the summer. Arvels girlfriend, who was also an accounting major at Mizzou, had accepted an offer for a summer internship with a Big Four practice office in St. Louis. Arvel was hoping to spend the summer in St. Louis, so he had interviewed earlier in the year with two regional accounting firms based in that city. Both of the firms had offered him an inte.

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