Sprandel, Inc.: Electronic Workpapers, Audit Documentation, and Closing Review Notes in the Audit of Accounts Receivable

Workpaper review is an important quality control mechanism in the audit environment. However, appropriately responding to review notes is not commonly taught. The Sprandel, Inc. case provides a hands-on learning experience for students to connect textbook audit knowledge through use of an activity r...

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Veröffentlicht in:	Issues in accounting education 2018-05, Vol.33 (2), p.43-55
Hauptverfasser:	Andiola, Lindsay M., Lambert, Tamara A., Lynch, Edward J.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounts receivable Auditing standards Audits Electronic documents Experiential Learning Internal controls Paperwork Quality Control Students Thinking Skills
Online-Zugang:	Volltext
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