... 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...

... and substantive audit work. The case also provides students with an opportunity to use Excel to complete electronic workpapers and to document their audit procedures. Further, the case requires students to use critical-thinking skills and apply professional skepticism when performing audit procedures, evaluating...