By Mark S. Beasley, Frank A. Buckless, Steven M. Glover, Douglas F. Prawitt

ISBN-10: 0133852105

ISBN-13: 9780133852103

Auditing situations is a entire case booklet that specializes in all of the significant actions played in the course of an audit. many of the auditing instances are according to genuine businesses, and a host deal with monetary reporting fraud. the original lively studying technique is helping scholars learn how to imagine significantly and improve their interpersonal abilities, that are more and more very important within the office.

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While beyond management’s direct influence, such factors may significantly impact an entity’s business risk. Read the background information about the poultry industry and conduct additional research on the internet to obtain the latest news and information on the industry. Brainstorm political, economic, social, technological, legal and environmental factors that could affect Asher Farms’ business risk. Unless your instructor indicates otherwise, identify at least one business risk factor for each component of the PESTLE acronym.

Why or why not? [5] [a] Prepare a memo to the partner making a recommendation as to whether Barnes and Fischer should or should not accept Ocean Manufacturing, Inc. as an audit client. Carefully justify your position in light of the information in the case. Include consideration of reasons both for and against acceptance and be sure to address both financial and nonfinancial issues to justify your recommendation. [b] Prepare a separate memo to the partner briefly listing and discussing the five or six most important factors or risk areas that will likely affect how the audit is conducted if the Ocean engagement is accepted.

Asher Farms also has contracts with 173 breeder farm operators and 44 pullet farm operators. INFORMATION ABOUT THE AUDIT Asher Farms is required to have an integrated audit of its consolidated financial statements and its internal control over financial reporting in accordance with the standards of the Public Company Accounting Oversight Board (United States). , recently accepted Asher Farms as an audit client and as a staff auditor you have been asked to obtain some preliminary information about the poultry industry to provide a basis for understanding the client’s business environment.

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Auditing Cases: An Interactive Learning Approach by Mark S. Beasley, Frank A. Buckless, Steven M. Glover, Douglas F. Prawitt


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