Erica Gray, CPA, is a sole practitioner. She has been practicing as an auditor for 10 years. Recently a long-standing audit client asked Gray to design and implement an integrated computer-based accounting information system. The fees associated with this additional engagement with the client are very attractive. However, Gray wonders if she can remain objective on subsequent audits in her evaluation of the client’s accounting system and its records if she was responsible for its design and implementation. Gray knows that professional auditing standards require her to remain independent in fact and appearance from her auditing clients.RequiredWhat do you believe auditing standards are mainly concerned with when they require independence in fact? In appearance?Why is it important that auditors remain independent of their clients?Do you think Gray can accept this engagement and remain independent? Justify your response.Respond to the scenario in the space provided below.Create a post (250 words minimum) relating the researched information to the material presented in the chapters covered.As a reminder of the grading criteria, I have included the grading rubrics found under EXPECTATIONS in the course general information.You must have at least one non-textbook reference. Be sure to use APA format for all references. Refer to the following section for expected criteria and grading rubrics.Forum / Discussion participation and gradingHere’s what I expect from your participation:Reply to each forum discussion question posed by your instructor. Before you reply, spend time reading and preparing your response with references. I’m looking for what you “know” and how you know it, not just how you feel or what you think. A good guide on writing an A+ discussion posting can be found at -http://www.elearners.com/guide/how-to-write-an-A-discussion-posting.asp.I do expect you to post original information and not copy from other students. If this occurs you will receive a zero for the post and risk expulsion from the class.As I grade your posting, I will score it against the following criteria:1. Idea, Content, Thoughts Expressed2. References (personal experiences, textbooks, readings, Internet)3. Uniqueness (presenting an original thought not expressed by others)Grades will specifically be scored based upon the following rubric:81-100% = References or personal experience were shared. Posting was unique and creative. Content added to the broader understanding of the topic addressed in the discussion forum. Your textbook should not be used as your primary reference. I expect you to dig a little deeper to discover and share thoughts of other authors and experts.70-80% = Posting included traditional and expected content. Demonstrated creative thought. But, little or no evidence of a reference, or sharing of a personal experience, other than the textbook used as a source.60-69% = Posting included traditional and expected content. But, little evidence of creative thought, no references or sharing of personal experiences, other than the textbook used as a source.0-59% points = Posting strayed from expected content, showed little or no evidence of research or inquiry and did not add to the broader understanding of the topic.
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