... accounts receivable audit documentation electronic workpapers auditor judgment We appreciate helpful comments from Dennis Caplan (editor) and our anonymous reviewers. We also thank the following individuals for their valuable input and assistance: Ed O'Donnell, Sandra Iacobelli, and Larry...

... 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...