代写ACCT40115 Auditing and Accountability 2023/24代写C/C++语言

ACCT40115

Auditing and Accountability

Postgraduate Programmes 2023/24

SUMMATIVE ASSIGNMENT – Module Code

Module Title

QUESTION

France operates a distinctive joint audit system in which a minimum of two external audit firms collaboratively evaluate the financial statements of large companies. As an illustrative example, a recent case garnered public attention when Ernst & Young (EY) successfully secured a share of the €60 million annual contract to audit BNP Paribas.  Commencing in 2024, EY will join forces with fellow Big Four auditor Deloitte, which has held as one of BNP's auditors since 2006. PwC and Mazars, who have served as auditors for BNP since 1994 and 2000, respectively, will step down in compliance with mandatory rotation rules.

Required:

Critically discuss whether having joint audit can effectively enhance auditor

independence and audit quality.

Note:

In your answer pay particular attention to theoretical considerations for the issues related to auditor independence, audit process  and  audit quality. Your argument should be based on a review of relevant theoretical and empirical academic literature with proper  academic references. However, you are not expected to provide a detailed discussion about the background of the above-mentioned case.

Overall word limit: 2500

SUBMISSION INSTRUCTIONS

Assignments should be typed, using 1.5 spacing and an easy-to-read 12-point font. Assignments and dissertations/business projects must not exceed the word count indicated in the module handbook/assessment brief.

The word count should:

. Include all the text, including title, preface, introduction, in-text citations, quotations, footnotes and any other items not specifically excluded below.

. Exclude diagrams, tables (including tables/lists of contents and figures), equations, executive summary/abstract, acknowledgements, declaration, bibliography/list of references and appendices. However, it is not appropriate to use diagrams or tables merely as a way of circumventing the word  limit.  If a student uses a table or figure as a means of presenting his/her own words, then this is included in the word count.

Examiners will stop reading once the word limit has been reached, and work beyond this point will not be assessed. Checks of  word counts will be carried out on submitted work, including any assignments or dissertations/business projects that appear to be clearly over-length. Checks may take place manually and/or with the aid of the word count provided via an electronic submission. Where a student has intentionally misrepresented their word count, the School may treat this as an offence under Section IV of the General Regulations  of the University.  Extreme cases may be viewed as dishonest practice under Section IV, 5 (a) (x) of the General Regulations.

Very occasionally it may be appropriate to present, in an appendix, material which does not properly belong in the main body of the assessment  but  which  some students wish to provide for the sake of completeness. Any appendices will not have a role in the assessment - examiners are under no obligation to read appendices and they do not form part of the word count. Material that students wish to be assessed should always be included in the main body of the text.

Performance in the summative assessment for this module is judged against the following criteria:

.    Relevance to question(s)

.    Organisation, structure and presentation

.    Depth of understanding

.   Analysis and discussion

.    Use of sources and referencing

.    Overall conclusions

The word count should include all the text (plus endnotes and footnotes), but exclude diagrams, tables, bibliography, references and appendices. Guidance on referencing can be found on Sharepoint; Examinations and Assessment (sharepoint.com)