... of customer invoices using IDEA, (3) obtain audit evidence from their firm's RPA software and evaluate the evidence for the identification of exceptions, (4) project any misstatements from the sample to the population, and (5) document their conclusions. This case helps students develop a greater awareness...

..., is currently disrupting the lending industry for non-traditional and small businesses. Students contemplate several fundamental auditing concepts such as audit evidence, financial statement assertions, and analytical procedures while also acquiring insight into the effects that new and disruptive technology...