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:

Kyphosis

A spinal disorder causing an excessive outward curve of the spine, leading to a hunchbacked appearance.

Lumbar Spine

The lower part of the spine consisting of five vertebrae, which are designated L1 through L5 and are located in the lower back area.

Dactylogram

An impression or imprint of a finger; a fingerprint.

Fingerprint

The unique pattern formed by the ridges on the tip of a human finger, used for identification purposes.