Question

I need help with the rationales.

Part A: Accounting Specializations

Evaluate the following activities and functions and align themwith the accounting specializations below, providing a detailedrationale for the alignment.

Audit activities focusing on efficiency.

Specialists in physical evidence indicating fraud.

Independence from the organization receiving the service isrequired.

May be involved with accomplishing a company's SOXrequirements.

May be involved with assessing whether ICFR operateseffectively.

Service is based on inquiry and analytical procedures.

Findings from activities are expected to be used as evidence incourt.

Uses procedures such as inquiry, document inspection, andreperformance.

Accounting specializations:

An accountant working for a public accounting ?rm performingaudits and quarterly reviews of public companies.

An accountant working for a public accounting ?rm providingaudits and reviews of nonpublic companies.

An accountant working for the GAO.

An internal auditor working for a public company.

A forensic accountant.