To appeal to a wide range of instructor pedagogy, these teaching notes contain a different assessment approach between the two respective parts of the case. Part 1 of the case requires students to draft a memorandum to the audit partner which is arguably less structured for students as compared to the specific questions contained in Part 2. As such, for Part 1 an assessment rubric is presented in addition to a suggested response memorandum, whereas for Part 2 we provide answers to the pointed questions.
As noted in the case learning objectives and implementation guidance section, instructors who wish to increase the extent of structure for Part I Required 1 should consider modifying that requirement as follows:
Assess the extent to which the response considers whether the preconditions of an assurance engagement exist and identifies important planning considerations for the proposed engagement. Grades (or categorical assessments) would be defined by...
