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Cases in Auditing
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Cases in Auditing

Second Edition
October 1996 | 176 pages | SAGE Publications Ltd
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Cases in Auditing presents students with realistic problems in a case study format, which they are required to solve by applying their knowledge of auditing theory and auditing and accounting standards. The cases require the student to adapt auditing techniques to the demands of a particular situation. The author believes that structuring the book in this way gives the student an appreciation of the need for the auditor to identify the key elements of a client's business, and design an audit that is responsive to them.

The Second Edition contains updated versions of 14 of the earlier cases and adds 8 new cases covering: an audit of a computerized accounting system; auditor liability; corporate governance; environmental audit; internal audit and the external auditor; ethics and independence; illegal acts by a client; and risk and audit planning.

There are questions for discussion and suggestions for suitable reading for each case.

 
Introduction
 
Alhambra Bingo Clubs
New audit: Procedures and Planning

 
 
Elliott Transmitters plc
Systems Controls and Weaknesses: Flowcharting

 
 
Softdream Limited
Audit of a Networked Computer System

 
 
Esparto Limited
Analytical Review in Audit Planning

 
 
The Enormous Electrical Company
Audit of a Stocktake

 
 
Technical Wizardry Limited
Audit of a Stock Valuation

 
 
Warehousemasters Limited
Audit of Debtors

 
 
Britlings Brewery
Fixed Assets: Systems and Substantive Tests

 
 
Mrs Beeton’s Kitchens Limited
Purchases System: Audit of Creditors and Accruals

 
 
Golden Foods Limited
Resolving Audit Problem Areas

 
 
Massive Motors Limited
Post Balance-Sheet Events, Commitments, Contingencies

 
 
Holiday Holdings Limited
Analytical Review as a Direct Test of Balances

 
 
Fantasy Fashions Limited
Audit Reports: Stock Valuation

 
 
Brighter Alloys Limited
Fraud

 
 
Banbury Group plc
The Auditor and Going Concern

 
 
Sunrise Holdings plc
Auditor Liability

 
 
The European Hotels Group plc
Corporate Governance

 
 
Environmental Audit
Homejoy Products Ltd

 
 
Pen and Paper plc
Internal Audit and the External Auditor

 
 
Finch and Co.
Ethics and Independence

 
 
Kemico Limited
Illegal Acts by a Client

 
 
Playful Limited
Risk and Audit Planning

 

Students were asked to use this book to help them see the link between theory taught during lessons and real life case studies in business. This is suggested for further reading following seminars and directed learning in attempting the questions from the book.

The feedback given from students was very positive with many students identifying it had help them understand certain issues which prior to looking at these cases they had struggled with.

Miss Kirsty Abrahams
Newcastle Business School, Northumbria University
January 5, 2013
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ISBN: 9781853963124
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