When used in an undergraduate class, we give a short lecture on the attestation standards and how they relate to the auditing standards before assigning the case. In the undergraduate class, the case was used to illustrate the application of attestation standards. When used in a graduate class, we usually simply assigned the case without any lecture on the attestation standards. In the graduate class, the case was used both to gain a basic understanding of the attestation standards (through the students' use of the standards to answer the questions) and to illustrate the application of attestation standards.
Authors' Note: The Auditing Standards Board (ASB) is currently considering revisions to the attestation standards. These possible revisions are in the early stages and are available here: http://www.aicpa.org/Research/Standards/AuditAttest/ASB/Documents/Mtg/1207/2012_07_ASB_Item2A.pdf. Where applicable, we have noted where any material differences may exist between the current standards and the most recent version of the potential...
