Following Are Five Cases (1-5)illustrating Different Types of Audit Engagements

question 17

Essay

Following are five cases (1-5)illustrating different types of audit engagements.In the space provided by each case,indicate the type of audit that would be conducted (H-M),the specific type of auditor who might perform the engagement (P-S),and the auditing standards that would probably apply for the engagement (W-Z).
Case 1.A CPA firm's review of the effectiveness of a federally supported unemployment training program.
Case 2.An audit of financial statements as part of a registration under the Securities Act of 1933.
Case 3.A review of the company's plant security to determine whether it is operating effectively.
Case 4.A review of the Human Resource Department's hiring practices.
Case 5.A study of how the Department of Defense could reduce costs from a competitive bid program. $\begin{array}{l}\begin{array}{lll}\text { Type of Audit } &\text { Type of Auditor } & \text { Audit Standards }\\\text { (H) Financial} & \text { (P) Independent CPA } & \text { (W) GAAS } \\\text { (I) Operational } & \text { (Q) Internal Auditor } & \text { (X) GAO } \\\text { (J) Compliance } & \text { (R) GAO Auditor } & \text { (Y) IIA } \\\text { (K) Performance } & \text { (S) Fraud Examiner } & \text { (Z) Assoeiation of Certified } \\& & \text { Fraud Examiners }\\\text { (L) Governance } & &\\\text { (M) Attestation }\end{array}\\\end{array}$ $$\begin{array} { | l | l | l | l | } \hline \text { Letter } & \text { Type of Audit } & \text { Type of Author } & \text { Auditing Standards } \\\hline \text { a. } & & & \\\hline \text { b. } & & & \\\hline \text { c. } & & & \\\hline \text { d. } & & & \\\hline \text { e. } & & & \\\hline\end{array}$$

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Definitions:

Fixed

In a context, it refers to something that is securely attached or set in position without any movement; unchangeable.

Growth

A process of increase in size, number, value, or strength.

Intrinsic Motivation

The motivation to engage in an activity for its own sake, driven by personal satisfaction or interest rather than external rewards.

Extrinsic Motivation

Motivation driven by external rewards such as money, praise, or fame, rather than by internal factors.