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Keywords: electronic workpapers
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Journal Articles
Journal:
Issues in Accounting Education
Issues in Accounting Education (2019) 34 (4): 1–13.
Published: 01 November 2019
... 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...
Includes: Supplementary data
Journal Articles
Journal:
Issues in Accounting Education
Issues in Accounting Education (2018) 33 (2): 43–55.
Published: 01 May 2018
... 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...