Book Description

This casebook focuses on the development and use of criticalthinking skills by applying the technical knowledge that studentshave already learned in other accounting and auditing courses, andapplying this knowledge to a case-type question. The case scenariosin this book deal with auditing and review engagements primarily,where the student is typically asked to take on the role of thefiduciary. The book starts with the introduction to a basic assurance caseframework and then is arranged by chapter in order of complexity.It provides realistic scenarios that a public accountant may befaced with, along with realistic methods of communication such aswriting a report, a letter, or even an email. The scenarios includea variety of organizations, ranging from the small owner-operatorto the large public company to the public sector. In all scenariosthe companies either follow International Financial ReportingStandards (IFRS) or the Accounting Standards for PrivateEnterprises (ASPE). All suggested solutions follow the CanadianAuditing Standards (CAS) and the Canadian Standard on AssuranceEngagements (CSAE).