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Select from any professional literature within the audit industry during the past year. (THE COMPANY MUST BE IN THE UNITED STATES) Please Put a link to the literature that you will find.
1. Provide a summary of the case or the article.
2. A. “Problem” or “Opportunity” Statement (aka. the Critical Issue). Provide a single
statement of the critical issue present in the case or article. If several issues are apparent,
identify them in priority order. Generally, several problems are all symptoms of one
overriding problem. Try to abstract up to the overriding problem after the symptoms are
known
i. i.e. “The critical issue is…”
B. Critical Factors. If applicable (using bullet points) the key factors that give evidence that
there is a problem or opportunity condition. Identify them in priority order. Explain why
they are relevant.
ii. Critical Factor #1
iii. Critical Factor #2
iv. Critical Factor #3
v. Etc.
Please provide a copy (or a link, pdf) of the article and the supporting
references to your writing.
Provide a section on why you selected this article and how it’s
related to audit. In addition, provide a conclusion to your writing.

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