... PCAOB inspections SEC enforcement actions audit documentation client acceptance ISSUES IN ACCOUNTING EDUCATION Vol. XX, No. XX MONTH YEAR pp. 1 12 American Accounting Association DOI: 10.2308/ISSUES-2023-126 Audit Firm Quality Controls: The Case of Marcum LLP John D. Keyser Piotr A. Skomra Case...

... 2018 June 2019 2019 substantive tests accounts receivable audit documentation electronic workpapers auditor judgment You have just been hired as a new audit staff member of B.E.S. Associates (BES), a regional public accounting firm in Chicago, IL. Arriving on your first...

... 2016 2 2018 2018 workpaper review electronic workpapers audit documentation accounts receivable substantive tests internal control tests Sprandel, Inc. is a publicly held, mid-sized manufacturer of plastic bottles, and is classified as an accelerated filer by the U.S...