● Applies audit assertions for each internal control
accurately.
● All of the audit relationships between concepts and
ideas are explained and synthesized logically with supporting arguments.
● All audit content and arguments are supported by
research and/or reliable resource
materials.
● The qualitative and quantitative reasoning of the audit
procedure to mitigate audit risk is correct, demonstrated by the essential
audit analysis and audit examples provided.
● The recommendation is supporting audit evidence and
logically follows from the evidence presented.
● Applies APA
style to in-text citations with minor to no errors.
● Applies APA style to references
with minor to no errors.