Audit, Assurance And Compliance

You can choose case study from Big 4 Audit firm (e.g., PWC, KPMG, E & Y, Deloitte) or other local audit firm website or professional accounting bodies website (CA, CPA).

Please follow the following format with Harvard style referencing and citation:

Executive Summary

You must mention these following things in executive summary (as a paragraph format)

  1. case name and year. As an example: “Royal Bank of Scotland (RBS) v Bannerman Johnstone MacLay (Bannerman) (2002)”
  2. Brief summary of fact of the case
  3. Auditor’s role in legal liability (briefly)
  4. Findings of the case
  5. Recommendation you suggest

Table of Content

  1. Introduction
  2. (a) Brief description of key events and 2(b) factual issues behind the case
  3. (a) Responsible parties of the case and 3(b) Evaluation of the appropriateness of damages or penalties imposed (you need to write about claim of negligence (5 points), you can find from lecturer slide)
  4. Investigation and explanation of the relevant issues in accounting and auditing highlighted in the case
  5. Root-cause of the identified issues (you can write whether any reasonable skill and care, liability of negligence, legal liability to 3rd party)
  6. Problems, mistakes or misrepresentations made by the defendants
  7. Recommendations

7.1 Audit strategy

7.2 Audit program

7.3 other effective measures

  1. Conclusion

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