week 6 assignment 3

 Read the article about Price Waterhouse Coopers (PWC) and its association with the worst accounting fraud in India related to its audit of Satyam Computer Services, Ltd. titled “Price Waterhouse Auditors Arrested in Satyam Inquiry (Update 1)” and located here. Search the Internet for other related articles.Write a six to eight (6-8) page paper in which you:

Create an argument supporting that the requirements of SOX have reduced corporate fraudulent activity due to the requirements placed on public accounting firms, thereby providing greater assurances to public users of financial information. Provide support for your argument. 
Evaluate the issues related to the audit of Satyam Computer Services Limited, indicating whether or not PWC followed auditing standards in rendering its audit opinion of the company. Provide support for your rationale. 
Assess whether PWC relied too heavily on the established system of internal controls and neglected to perform sufficient testing of transactions using effective computer-aided audit tools. Provide a rationale for your recommendation. 
Analyze whether PWC neglected to sufficiently test transactions or whether it could have relied on the audit of Internal Control to limited testing in those areas, indicating any consequences related to their decision. Provide support for your conclusion. 
Support your position for whether or not PWC met its responsibility of “Due Care” based on the requirements placed on auditors by PCAOB.
Suggest improvements needed to external auditing firms and the accounting profession to reduce the number of audit scandals and fraudulent activity within publically traded companies. Provide support for your suggestions. 
Use at least three (3) quality resources in this assignment. Note: Wikipedia and similar Websites do not qualify as quality resources. 

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Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions.
Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length. 

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