AUE 2601 ASSIGNMENT 2
Johns Hopkins University
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AUE 2601 ASSIGNMENT 2
- Exam (elaborations) • 4 pages • 2021
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AUE 2601 Assignment 2 
1. 
1.1)Three procedures that Spencer Steward should have performed include the following, 
 Assess risk attached to each opening balance of account, for example non current assets balance. 
 Agree prior year closing balances through to current year opening balances 
 Review predecessors audit work papers or review the work of previous 
1.2) Elements of a quality control for firms that perform audits are: 
 Audit firms must establish policies and procedures for...
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