The Reel Wheel: Using Analytical Procedures as Substantive Tests of Account Balances

This case provides students an introductory experience to substantive analytical procedures in a realistic audit setting. Students are presented with a scenario, adapted from a real-world example, requiring them to (1) research relevant auditing standards, (2) develop an independent expectation for...

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Veröffentlicht in:Issues in accounting education 2020-02, Vol.35 (1), p.13-24
Hauptverfasser: Smith, Jason L., Stephens, Nathaniel M.
Format: Artikel
Sprache:eng
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