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Keywords: accounts receivable
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Journal Articles
Issues in Accounting Education (2022) 37 (2): 37–51.
Published: 01 May 2022
...Lindsay M. Andiola; Denise Hanes Downey; Christine E. Earley; Devon Jefferson ABSTRACT Substantive testing of accounts receivable through confirmations is an established and required audit procedure. However, the technology used to perform portions of this work is evolving. This case exposes...
Includes: Supplementary data
Journal Articles
Issues in Accounting Education (2019) 34 (4): 1–13.
Published: 01 November 2019
...Leslie H. Blix; William Blix; Mark Edmonds; Emily S. Keenan ABSTRACT This case helps prepare students for internships and careers in the audit profession by providing them with a realistic simulation of year-end substantive testing of Accounts Receivable. Students are given an audit program...
Includes: Supplementary data
Journal Articles
Issues in Accounting Education (2018) 33 (2): 43–55.
Published: 01 May 2018
... for students to connect textbook audit knowledge through use of an activity regularly performed in audit practice: closing review notes. Through the process of closing review notes, students practice auditing accounts receivable, including performing audit procedures related to internal controls...