Wk 2 Team – Auditing Cash, Financial Instruments, Sale, and Receivables Accounts

  

Go to the website of Proctor  Gamble and select the most recent 10-K Form, a legally-required document publicly-traded companies must submit to the Securities and Exchange Commission [SEC] on an annual basis. Among other things, this document contains the opinion of the CPA firm regarding the company’s financial statements and adherence to Generally Accepted Accounting Principles [GAAP].   

Consider and discuss the specific risks and nature of the company.

A brief summary page should be included in this document, 400 words for each of the audit programs. Include in this summary specific financial information gleaned from the current Form 10-K used to perform an analysis of work program steps. For example, if the team noted significant swings in the Receivables balance year-over-year, identify these swings and how you address them in your work program (this is in essence an audit procedure – analytical review).

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