Notes payable and owner’s equity cycle


Consider and discuss the specific risks and nature of the company you will be auditing and create comprehensive work programs for Notes Payable and Owner’s Equity accounts and cycles. 

Chosen Company: Apple, Inc.

Submit a 700 – 900 words document that includes the following:

  • Audit steps for tests of controls, balances, transactions, analytical procedures, etc. as well as other considerations such as sample size and sample methodology.
  • A brief summary page should be included in this document, 525 – 700 word for each of the audit programs. Include in this summary specific financial information gleaned from the current Form 10-K used to perform an analysis of work program steps. For example, if the team noted significant swings in the Fixed Assets balance year-over-year, identify these swings, and how you address them in your work program (this is in essence an audit procedure – analytical review).

***** 140 – 210 words for the body which includes the audit steps and then 500 word at least for the summary of the work program

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