Audit Planning Coursework Example | Topics and Well Written Essays - 500 words

Audit Planning - Coursework Example For the success of the planning process, an auditor has to observe several steps. They include risk assessment, conducting a survey, planning meeting and definition of scope and objectives of the audit. Risk assessment is purposed to determine the risks involved in the planned audit. These risks if any can be evaluated to determine their levels and whether or not to be included in the current review. It also helps in deciding the extent of involvement of professionals with the specialised skills during the review process. In most occasions, these assessments are discussed with the firm’s department to get their perspective on the risks identified and their views. A preliminary survey is conducted to allow an auditor get an overall understanding of the various departments within an organization and their operations. This helps in planning on time and resource allocation to the different audit areas. It also helps in identification of the direction, management and supervision of resources. This stage also enables auditors to design the strategy of the audit process for effective exercise and on time management. After completion of the survey, a meeting with the organization’s heads is usually convened. This usually is carried out to discuss the strategies for the audit, and ensure that the information gathered during the survey is accurate and reviewing the level of risk assessed. Discussion of the audit scope and objectives is done at this stage. Documentation of the overall audit strategy and plan is compiled, and then the review process is then rolled to the firm. An effective audit process can be executed if there exists a clear understanding of the client’s business operations. It is usually a challenge for many auditors to perform their operations without having knowledge of their client’s business. It is a requirement in the International Standards on Auditing for the auditor to have knowledge about the company and its

Mistakes Made in Casey Anthony Trial Investigation and Prosecution Research Paper

Mistakes Made in Casey Anthony Trial Investigation and Prosecution - Research Paper Example The accused was acquitted on July 5th, 2011. The Orlando, Fla., jury held that Casey Anthony was never guilty of killing her daughter culminating in a stunning end to the trials that had significantly fixated the country, thus, raising serious similar questions of forensic expertise and evidence featuring in The Child Cases. The case was weakened by a flawed state’s forensic case hence attracting a lot of questions concerning the strength of the forensic evidence. The Florida prosecutors never proved beyond a reasonable doubt how the two-year-old died. Also, they never proved where the body had been prior to being uncovered in garbage bags in swampy woods adjacent to the Anthony’s family home. Therefore, the case greatly relied on cutting-edge forensic evidence that the defense tagged, ‘junk science’ and too experimental for the Courtroom. Therefore, there was a real danger from the case as scientific precedents turned out scary. Therefore, a greater percentage of the forensic techniques relied on the prosecution team had never been permitted in any trial in the U.S. Indeed, an average juror lacks such an advanced expertise to distinguish between ‘junk science’ and ‘good science’ therefore; the Court expunges then to eliminate dubious evidence. Howeve r, there could have been a mistake made by jurors in this particular elimination of the ‘dubious evidence’ The Court juror never bought the evidence and attempted to validate the functionality of the system. Therefore, the state’s case had a number of hard questions unanswered leaving the juror with a single option to acquit the accused. Charging someone with murder must result from the evidence of how she is killed or why one might have killed someone. Also, it calls for where, when why and how someone was killed or might have been killed. However, the prosecutor relied on junk science that had never answered a single question. Indeed,