Interactive Auditing Cases

Accounting

ISBN:

978-1-959142-02-7

Interactive Auditing Cases

Nate Stephens, PhD Greg Bleazard, CPA, CGMA Jason Smith, PhD, CPA, CFE

Learn auditing by working through realistic audit cases. Students begin by exploring the history of auditing standards and today's regulators, learning to research current standards along the way. They then step into the auditor's role across the audit, tackling client risk assessment, the client's operating environment, preliminary analytical procedures, materiality, audit sampling, cutoff testing, and accounts receivable confirmations. The cases continue with audit documentation, going concern evaluation, and subsequent events, including the real-world Parmalat case study on audit confirmations gone bad.

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Case 1: Regulating the Audit: Understanding the Regulatory Environment Surrounding Today's Audit Engagements Case 2: Boatrite Manufacturing: Client Risk Assessment Case 3: VidAngel: Understanding the Client’s Operating Environment and Business Risks Case 4: HGA, Inc.: Preliminary Analytical Procedures Case 5: Argo Co.: Materiality Case 6: Logan Self Storage Case 7: Bay City Outfitters: Audit Sampling Case 8: Alpha, Inc.: Cutoff Testing Case 9: Darryl’s Sporting Goods: Accounts Receivable Confirmations Case 10: Parmalat: The Case of Audit Confirmations Gone Bad Case 11: BSG Auditors: Audit Documentation Case 12: Peterson Medical Products, Inc.: Going Concern Evaluation Case 13: Delco Enterprises: Subsequent Events

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