ACC 640 is SNHU’s Auditing course. It centers on auditing public companies under PCAOB standards: client acceptance and predecessor communications, materiality, risk assessment, professional skepticism, internal control over financial reporting, audit evidence and procedures for revenue and inventory, data analytics, audit sampling, completing the audit and the auditor's report with critical audit matters. Every module below opens a full sample paper or takes a free request for one; searches like "acc 640 module 3", "ACC640 sample paper" and "ACC 640 milestone example" land on this page.
What ACC 640 is really about
ACC 640 is SNHU's graduate auditing course, and it grades judgment more than recall. Strong work links each procedure to a specific risk, explains why the evidence would be sufficient and appropriate, and cites the PCAOB standard behind the step. A list of generic procedures earns little; a plan that says what could go wrong in this client's revenue or inventory, and how the procedure would catch it, earns the credit.
The samples on this shelf share one composite client, a Nasdaq-listed Oregon company that designs outdoor apparel and camping gear, sells about 60 percent online and 40 percent through sporting goods retailers, keeps inventory at two third-party warehouses and changed auditors after its predecessor resigned. The company, the audit firm and their figures are illustrative.
What ACC 640’s modules ask for
Across ten modules, ACC 640 typically asks for discussions on audit oversight, professional skepticism and data analytics, assignments on client acceptance, internal control and audit sampling, three final project milestones on materiality and risk assessment, an audit program for a significant account and completing the audit, and a final project presenting an audit plan and draft report matters.
Where students lose points in ACC 640
The most common ACC 640 deduction is a procedure that does not answer a risk, such as confirming receivables to test for unrecorded returns. The second is citing standards in general terms without the specific requirement. Graders also mark down materiality figures with no stated benchmark and control deficiencies classified without considering severity. Pairing every procedure with the assertion and risk it addresses fixes most of these.
The ACC 640 drawers
ACC 640 Module 1 Discussion example
An opening post on audit oversight, told from the seat of a firm about to audit a composite Oregon outdoor apparel company for the first time: why Congress created the PCAOB in 2002, how its standards, inspections and enforcement differ from the peer review that came before, what the evidence says about whether inspections improve audits, and what an inspection could mean for this engagement, with Lennox and Pittman, DeFond and Lennox and DeFond and Zhang. Full sample paper, read it free.
ACC 640 Module 2 Client Acceptance Assignment example
A client acceptance memo for a composite Nasdaq-listed Oregon outdoor apparel company whose prior auditor resigned after a late quarterly filing and a material weakness in IT controls: the predecessor communications AS 2610 requires, management integrity, the reportable event in the change-of-auditor filing, an independence problem from the firm's 2024 systems work, engagement risk factors, the resources and fee the risk demands and a recommendation to accept with conditions, with PCAOB AS 2610, Shu, Doyle, Ge and McVay and Arens, Elder, Beasley and Hogan. Full sample paper, read it free.
ACC 640 Module 3 Milestone One example
A first final project milestone planning the first-year audit of a composite Oregon outdoor apparel company: overall materiality of $1.1 million from normalized pretax income, cross-checked against revenue, performance materiality at 60 percent because of the IT material weakness, a $55,000 posting threshold, and a risk assessment that names four significant risks, online sales cutoff, the returns reserve, inventory at third-party warehouses and management override, each paired with its assertion and planned response, with PCAOB AS 2105 and AS 2110, Eilifsen and Messier and Arens, Elder, Beasley and Hogan. Full sample paper, read it free.
ACC 640 Module 4 Discussion example
A discussion post on professional skepticism applied to a composite Oregon outdoor apparel company's returns reserve, which management computes with an 11 percent trailing return rate even though returns have climbed to 14 percent, a lifetime returns policy began in September and a rain jacket has fit problems: what skepticism means in practice, why auditors tend to verify management's number rather than build their own, and how an independent expectation changes the conversation, with Nelson, Hurtt and Griffith, Hammersley and Kadous. Full sample paper, read it free.
ACC 640 Module 5 Internal Control Assignment example
An internal control assignment for the integrated audit of a composite Oregon outdoor apparel company's $247 million of online sales: the top-down approach from entity-level controls to the order-to-cash process, key manual and automated controls, the IT general controls they depend on, sample sizes for testing, the remediated developer access weakness and its testing window, a newly found lapse in reviewing payment settlements, and the severity evaluation that classifies each deficiency, with PCAOB AS 2201, Ashbaugh-Skaife, Collins, Kinney and LaFond and Arens, Elder, Beasley and Hogan. Full sample paper, read it free.
ACC 640 Module 6 Milestone Two example
A second final project milestone designing the audit program for a composite Oregon outdoor apparel company's $118 million of inventory held at two third-party warehouses: observation and test counts in both directions, confirmation with the warehouse operators, service auditor reports, rollback from a January count, cutoff, landed cost testing, a net realizable value review of aged seasonal styles and analytics, each linked to an assertion and the significant risks from Milestone One, with PCAOB AS 2510, Christensen, Glover and Wood and Arens, Elder, Beasley and Hogan. Full sample paper, read it free.
ACC 640 Module 7 Discussion example
A discussion post on full-population testing in a composite Oregon outdoor apparel company's audit, where the team matched all 1.9 million online orders to payment and carrier records and found 2,300 exceptions: what changes when the auditor tests everything, why exceptions cannot be projected like sample errors, how to group and follow up on them, what the PCAOB's recent amendments on technology-assisted analysis require, and why analytics do not replace judgment, with Appelbaum, Kogan and Vasarhelyi, Austin, Carpenter, Christ and Nielson and PCAOB AS 1105. Full sample paper, read it free.
ACC 640 Module 8 Audit Sampling Assignment example
An audit sampling assignment confirming a composite Oregon outdoor apparel company's $46 million of wholesale receivables with monetary unit sampling: the objective and population, tolerable and expected misstatement, a sample of 209 at a $220,096 interval, two misstatements and one top-stratum difference found by confirmation, a projected misstatement of $239,101 and an upper limit of $880,020 above tolerable misstatement, the cause in unposted return credits and the responses that follow, with PCAOB AS 2315, Elder, Akresh, Glover, Higgs and Liljegren and Arens, Elder, Beasley and Hogan. Full sample paper, read it free.
ACC 640 Module 9 Milestone Three example
A third final project milestone completing the first-year audit of a composite Oregon outdoor apparel company: the summary of misstatements, with corrected items for inventory, return credits and a freight accrual and $511,000 left uncorrected, quantitative and qualitative materiality evaluation including the effect on analyst consensus, a retailer's bankruptcy in February as a recognized subsequent event, the going concern conclusion, the representation letter, the internal control conclusion with a significant deficiency, audit committee communications and the engagement quality review, with PCAOB AS 2810, Keune and Johnstone and Arens, Elder, Beasley and Hogan. Full sample paper, read it free.
ACC 640 Module 10 Final Project example
A final project presenting the full audit plan for a composite Oregon outdoor apparel company's first-year integrated audit and drafting its critical audit matters: client acceptance, materiality, significant risks and responses, staffing, specialists and timeline, the internal control approach, completion results, and draft CAM paragraphs for the returns reserve and inventory valuation that describe the matter, why it was critical and how it was addressed, with PCAOB AS 3101, Burke, Hoitash, Hoitash and Xiao, Eilifsen and Messier and Arens, Elder, Beasley and Hogan. Full sample paper, read it free.
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Using a ACC 640 sample the right way
Read an ACC 640 sample by tracing each procedure back to the assertion and the risk it addresses, then forward to the evidence it produces. When that chain is complete, the sample shows the audit reasoning this course rewards. For ACC 640, send the case, the guidelines and the rubric, and the first custom sample comes back free within 24-48h.
ACC 640 questions, answered
Which standards does ACC 640 use?
Mainly PCAOB auditing standards for public company audits, with comparisons to AICPA standards for private companies where the case calls for them.
Does ACC 640 require an audit plan?
Most sections build toward a final project audit plan through milestones on materiality and risk, a significant account and completing the audit.
How technical are ACC 640 assignments?
Fairly technical: expect materiality calculations, sample sizes and control deficiency evaluations, each supported by written reasoning tied to the standards.