Auditing Cases (3rd Edition)

Unlike other available auditing case books, this volume focuses on the development of higher-order skills—such as critical thinking, communication, and interpersonal relations—and provides learners with hands-on exposure to realistic cases involving all aspects of an audit process. The book offers a collection of 36 auditing cases that address most major activities performed during the conduct of an audit—from client acceptance to issuance of an audit report. Cases involving actual frauds and real companies peak readers' interest and motivation for auditing and helps them develop an awareness of fraud reality. Cases involving the performance of audit procedures and examination of audit evidence give readers the opportunity to obtain “hands-on” experience with tasks performed by auditors—deepening their understanding of auditing. Cases involving information technology, assurance services, and other value-added opportunities expose readers to the changing environment of auditing and the new opportunities available. For accounting professionals thinking about taking the CPA exam, clients hiring accounting firms to conduct an internal audit, and new hires in the field of accounting.