Visit the GAO’s home page (www.gao.gov) and search for a recently completed audit. Prepare a summary of the GAO audit, including background on the issue and the GAO’s primary findings and recommendations.
a. Go to the AICPA’s website (www.aicpa.org). Find the AICPA’s mission statement (currently under the link “About the AICPA”). Read and briefly summarize the AICPA’s mission as described in its mission statement.
b. Go to the SEC’s website (www.sec.gov). Find the SEC’s description of its mission (currently under the “What We Do” link under the heading “About the SEC”). Read the material under the link “Introduction,” describing the SEC’s primary mission and purpose. Write a paragraph summarizing the SEC’s mission and purpose.
c. Go to the SEC’s website (www.sec.gov) and click on the “What We Do” link (under the “About” link). Read the material under the link “Creation of the SEC,” describing the SEC’s creation in the 1930s. Write a paragraph summarizing when and why the SEC was formed. What were the triggering events leading up to the SEC’s formation?
d. Go to the PCAOB’s website (www.pcaobus.org). Find and briefly summarize the PCAOB’s description of its standard-setting process (click on the “Standards” link along the top of the page; then select “The Standard-Setting Process” towards the bottom of the page, under the subheading “Current Standard-Related Activities”).
e. Go to www.ifac.org/IAASB/ and read the brief history of the IAASB found under the “About IAASB” link. Write a one-page summary of the development and status of the IAASB and its International Statements on Auditing Standards around the world.
f. Go to www.ifrs.com and read about how the IASB is structured, how it is funded, and how it sets accounting standards. Write one page summarizing what you find. Include a paragraph regarding the current status of the IASB’s and FASB’s convergence efforts.
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