Auditing - Home work

ACC 645: Writing Samples

Bias

Of the 215 receivables audited, 81.9 percent were overdue for more than 60 days, and 25.6 percent were overdue for 90 days or more.

Of the 215 receivables audited, most were overdue for more than 60 days, and too many were overdue for an excessive 90 days or more.

Connotation

The accounting department has failed to follow procedures.

The accounting department has bypassed procedures.

The accounting department has circumvented procedures.

Tone

The department was incapable of locating the documents because of sloppy filing procedures.

Improved filing procedures increases departmental efficiency by allowing staff to easily locate documents.

Conciseness

In the course of the audit review of the tax payment process, the audit noted that the individual who had responsibility for the preparation of tax payment documents also had authorization as a check signer.

During the review of the tax payment process, we noted that the tax payment processor has the conflicting responsibility of signing checks.

Unclear pronouns

When the 2007 audits were summarized, the auditors noted their importance to the future of the firm.

When the 2007 audits were summarized, their importance to the future of the firm was noted by the auditors.

Modifiers

When working in the vault, employee credentials are checked on entry and exit.

When working in the vault, employees must have their credentials checked on entry and exit.

Parallel Structure

The clerk was responsible for receiving payments, the posting of receipts to the system, and she also reconciled the account.

The clerk was responsible for receiving payments, posting the receipts to the system, and reconciling the account.

Active and Passive Voice

It was determined by the audit that there was inadequate separation of duties in accounts payable processing.

The audit determined that there was inadequate separation of duties in accounts payable processing.