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AuditingNameACC 490 / AuditingDateInstructorAuditingThe organization selected in the case of the present paper is Wal-Mart. This organization tries to make sure that it follows various kinds of audit functions and works according to the audit standards set by various standards, rules and regulations framed in regard to the same. There are Generally Accepted Auditing Standards, Sarbanes-Oxley Act of 2002 and Public Company Accounting Oversight Board which has certain control over the audits of the firms. The paper shall discuss about all the above in detail. Elements of Generally Accepted Accounting StandardsThe Generally Accepted Accounting standards were established in the year 1940 by a body a certified accountants. At that time a total of around 10 standards were adopted. These standards were made for the purpose of ensuring that the organizations make their financial statements in a proper manner. The accounting standards are divided into three main categories. First category is general standards. According to the general standards audits are done by proficient auditors and professional care is taken in carrying out the activities. Second category is standards of field work where the planning of work supervision of the work is done. Third category of standards is the standards of reporting. In these standards the reporting is done according to the prescribed standards. Application to Financial, Operational and Compliance AuditsThe financi ...


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