Posted: April 15th, 2016

What is the supervising auditing??

David Youssef, Manager of Taxation Services, YOUCPA
– Manages the taxation services for the accounting firm
– No financial interest in the client
– No relative with the firm
– No past history working with the client in a direct manner

Yewel Faraday, Manager of Information Consulting, YOUCPA
-Manages the information consulting for the accounting firm
– Yewel has no financial interest in the client
– No relative with the client in a direct manner

Frank Bell, Supervisor of Auditing assigned to Client, YOUCPA
– Will supervise the audit at the main plant
– No financial interest in the client
– Wife works with client as a worker in the plant
– Wife has no control or influence on the impact or creation of the financial statements
– Wife has been working there for 20 years

Beth Wright, Supervisor of Auditing assigned to Client, YOUCPA
– Will be auditing the distribution locations
– No financial interest directly in the client
– Does own a mutual fund that is invested in the client
– Mutual fund estimated value is 0.01% of the total value of the stock market value of the client
– Mutual fund makes all decisions on who, when, and how much they invest in corporations
– Total investment in the mutual fund is $1,000

Wilbur Singation, Auditor, YOUCPA
– No financial interest in the client
– No relative with the client
– No past history working with the client in a direct manner
– Has contacted a head hunter looking for a new, better position
– Head hunter has discussed his qualifications with many firms, discreetly
– Wilbur does not know the firms or the content of those discussions

Sam Martin, Auditor, YOUCPA
– No financial interest in the client
– Cousin works with the client in a role as the mail distribution person
– Cousin handles the mail
– Conversation with cousin has been rough in the past over a small debt the cousin still will not pay
– The amount of the debt is $500

Mary Franks, Auditor, YOUCPA
– No financial interest in the client
– No relative with the client
– No past history working with the client in a direct manner

Phil Cole, Auditor, YOUCPA
– Recently joined the team
– Used to work at the client less than a year ago
– Was responsible for financial planning and control
– Left to experience the auditing profession

Callie Smart, Auditor, YOUCPA
– Just graduated from a prestigious online university in Illinois
– No relative or any direct relationship to the client
– No investment in the client

You, Auditor, YOUCPA
– No investment in the client
– No past working relationship with the client in a direct manner
– No relatives working at the client

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