“Assignment Auditing & Assurance Services
Write a 15-30 page paper that discusses the following topics:
1. Audit (firm or partner) rotation and empirical evidence based on research about the possible relation between audit firm/partner rotation and audit quality.
2. Describe and explain the audit risk model (audit risk = inherent risk*control risk*detection risk). In assessing the risks, auditors are influenced by many different factors. Explain three of these
factors and the potential need for improvement in these areas.
3. Explain how fraud detection by auditors can be improved.
Hint: use the book “Principles of auditing: An introduction to international standards of auditing”, by Hayes, Wallage and Gortemaker and (recent) articles published in Auditing and Accounting journals.
Also, describe and explain your own opinion where possible, e.g. does rotation lead to higher audit quality and why/why not.”
Above the assignment is given. I have already started a little bit (see attachment). This file can be used to further finish the essay.
Thanks in advance!
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