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Purpose

The purpose of this assignment is to continue helping you in the process of working on the requirements of the Critical Assignment for the course.

prepare an analysis of the Board of Director (BOD) meeting minutes for your simulated client, Apollo Shoes, in a Word document in a format appropriate for the audit procedures.It will be used as a reference point for all remaining Critical Assignment deliverables in this course.

This assignment will allow you to utilize audit procedures to collect, examine, and perform an initial evaluation of audit information and evidence. You will also utilize and create work papers in an organized, clear, and concise format appropriate for a real-world audit engagement. Use the information found in the Apollo Shoes Client File, textbook, lectures, course instructional material, and the instructions detailed below.

The Board of Director Minutes are an important source of information in every audit engagement as it is a record of the important discussions and major decisions made by client's management and leadership. These documents are relied upon and referenced throughout the entire audit engagement.

read, analyze, and summarize those discussions and decisions to better understand the client, their decisions, and their relationship to the financial results. Ultimately, the BOD minutes inform the planning stages of the audit. The BOD Minutes, which is the deliverable for this assignment, is a reference point for Selected Analytical Procedures you will perform for the Critical Assignment.

Apollo Shoes Client Information

Go into Blackboard to find the Word document (.docx) attachment for the Apollo Shoes Client File. It includes the background information you will need to work on this assignment. You can find the file in Blackboard under:

Blackboard > Critical Assignment - Apollo Shoes > Apollo Shoes Information & Assignments > Apollo Shoes - Client Information

Read the meeting minutes on the following pages of the Client File:

• p. 7
• p. 42
• p. 43
• p. 44

	Information Relevant to 20x7 Audit	RN	Audit Action Recommended	RN	TB Account(s) Impacted, If Appropriate "Number - Name"	RN
October 17, 20x7 Audit Committee Meeting Minutes
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January 06, 20x7 Board of Directors Meeting Minutes
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June 30, 20x7 Board of Directors Meeting Minutes
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January 6, 20x8 Board of Directors Meeting Minutes
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