Prepare a PowerPoint presentation summarizing the similarities and differences in the two audit reports.

Option #1: Material Account Balances and the Audit Committee

• select two companies that operate in the same industry and also as close as possible to each other in size (Total Assets or Total Revenues) – one should be a U.S.-based, publicly-traded company and the other a non-U.S.-based, publicly-traded company.
• Go to each company’s website and obtain the most current financial statements and audit report. Identify five material account balances from the financial statements. Since the auditor’s workpapers are not published, discuss audit planning and audit procedures that were potentially required for each of the account balances to support the audit findings presented in the audit report. Note: Essentially, you are working backwards!
• Research the company’s Audit Committee’s (AC) Charter. Describe some of the items discussed in the AC’s review of the audit, such as the purpose of the company’s Audit Committee and their engagement with the external auditors.

Prepare a written report discussing each of the components above. Be sure to provide any supporting documents as addendums to your report and not in the body of the report. Requirements for paper:

• Prepare a PowerPoint presentation summarizing the similarities and differences in the two audit reports.

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