To understand the relationships between today’s regulators and practitioners, it is important to have a basic knowledge of the evolution of auditing standard-setting practices. Through a series of case studies, students will be introduced to the history of auditing standards and become familiar with today’s auditing regulators. They will also learn to research current auditing standards for prescriptive guidance on several auditing topics.
This book is composed of nine instructional cases for use in either undergraduate or graduate-level auditing courses. Each case is independent of the others; thus, they do not need to be completed sequentially. The cases range in scope from brief scenario write-ups followed by applicable questions, to simulated auditing procedures requiring students to perform calculations or substantive audit tests. Many cases require research in applicable auditing standards, and all require some level of critical thinking.
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