Comprehensive Cases
These cases are difficult to classify because they cover a wide range of topics. I think they are best used later in the semester, perhaps as a final project or comprehensive review.
“Sky Scientific, Inc.: An Auditing Minefield,” Stephen BeMiller, Randy Wirtz & Deborah Lindberg, Issues in Accounting Education (May 2009): 219-236. A comprehensive case based on an SEC enforcement action. The case addresses client acceptance, the evaluation of management representations, use of confirmations, evaluating going concern, and the responsibilities of an outside specialist and the concurring partner.
“Identifying and Evaluating Audit Issues: The Case of VITALOGISTICS,” Stephen Asare & Arnold Wright, Issues in Accounting Education (February 2007): 79-88. A comprehensive case addressing client acceptance, audit planning, related party transactions, debt classification, and accounts receivable.
“Resolving Audit Issues in a High-tech Environment: A Case Study,” Claire Eckstein, Peter Kyviakidis & Daniel Tinkelman, Issues in Accounting Education (August 1998): 595-612. A comprehensive case based on the audit of a start-up technology company. The case addresses going concern, capitalization of costs, joint ventures, intangible assets, and client retention.
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These cases are difficult to classify because they cover a wide range of topics. I think they are best used later in the semester, perhaps as a final project or comprehensive review.
“Sky Scientific, Inc.: An Auditing Minefield,” Stephen BeMiller, Randy Wirtz & Deborah Lindberg, Issues in Accounting Education (May 2009): 219-236. A comprehensive case based on an SEC enforcement action. The case addresses client acceptance, the evaluation of management representations, use of confirmations, evaluating going concern, and the responsibilities of an outside specialist and the concurring partner.
“Identifying and Evaluating Audit Issues: The Case of VITALOGISTICS,” Stephen Asare & Arnold Wright, Issues in Accounting Education (February 2007): 79-88. A comprehensive case addressing client acceptance, audit planning, related party transactions, debt classification, and accounts receivable.
“Resolving Audit Issues in a High-tech Environment: A Case Study,” Claire Eckstein, Peter Kyviakidis & Daniel Tinkelman, Issues in Accounting Education (August 1998): 595-612. A comprehensive case based on the audit of a start-up technology company. The case addresses going concern, capitalization of costs, joint ventures, intangible assets, and client retention.
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