Sec-10k | ACCT 422 | University of Maryland University College

 NIKE SEC-10K

  

The purpose of the paper is write an audit plan. Note that this paper is to be written from the perspective of an auditor and not from the perspective of an analyst that is performing an analysis of a company’s financial statements. The perspectives are quite different.

Details of the Assignment

You are the new auditor for the SEC 10 company that you selected and was approved by the Professor. Another auditor performed the audit last year. 

As the new auditor, you are to develop a comprehensive audit plan. The auditing standards describe the components of what is to be included in an audit plan. 

You are to describe accounting and auditing issues in the audit that you will face as the new auditor. You are to identify the risks that the company faces as well and how these risks will affect the audit and how you will mitigate the risks. For example, if you select a company that has overseas manufacturing plants which produce inventory—what approach will you take to observe the inventory that is in the U.S. and overseas? What will you include in your audit plan? What are the risks related to inventory and the year end inventory value reflected on the balance sheet?

The deliverable is to be five pages, double-spaced, with APA format for citations and references. The APA citations can be doubled-space.  

You must have at least 3 references.  You must include graphics or charts in your paper. The graphics or tables cannot exceed one third of the page.  You must discuss the information in the graphics or tables in the paper.
Write in your own words. A paper with excessive quotations is not in your own words.  Consider the academic honesty assignment for our course. Write to show your mastery of concepts and topics for our course. 

You must provide a good background of the company and the industry. The paper must be properly organized with an introduction, body, and conclusion. 

Reference

https://www.sec.gov/ix?doc=/Archives/edgar/data/320187/000032018721000028/nke-20210531.htm

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