Auditing educators continue to look for opportunities to increase their emphasis on the development

of students’ professional judgment, critical thinking, communication, and interpersonal relationship

skills. Development of these types of skills requires a shift from passive instruction to active

involvement of students in the learning process. Unfortunately, current course materials provided by

many publishers are not readily adaptable to this kind of active learning environment, or they do not

provide materials that address each major part of the audit process. The purpose of this casebook is to

give students hands-on exposure to realistic auditing situations focusing specifically on each aspect

of the audit process.

This casebook contains a collection of 49 auditing cases plus a separate learning module about

professional judgment that allow the instructor to focus and deepen students’ understanding in each

of the major activities performed during the conduct of an audit. Cases expose students to aspects

of the audit spanning from client acceptance to issuance of an audit report, with a particular focus

on how professional judgment is applied throughout the audit. The cases are designed to engage the

student’s interest through the use of lively narrative and the introduction of engaging issues. In some

cases, supporting material in the instructor notes allows the instructor to create a “surprise” or “aha!”

experience for the student, creating vivid and memorable learning experiences. Many of the cases

are based on actual companies, some involving financial reporting fraud. Several cases give students

hands-on experience with realistic audit evidence and documentation. Each case contains a series of

questions requiring student analysis, with numerous questions related to the guidance contained in

authoritative auditing standards.