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Keywords: audit assertions
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Journal Articles
Key Considerations in the Audit of Inventory: A Practice-Oriented Learning Case Utilizing “Diamonds”
Journal:
Issues in Accounting Education
Issues in Accounting Education (2013) 28 (4): 945–964.
Published: 01 November 2013
...Wendy J. Green ABSTRACT The aim of the case is twofold. The primary aim is to facilitate the embedding of the audit assertion constructs into students' knowledge. Students frequently have difficulty in grasping the audit assertions. This case has been developed to provide students with a visual...
