Auditing unrecorded liabilities at Bella's golf shop / Sarah Kostelny.

Format:

Book

Author/Creator:

Kostelny, Sarah, author.

Series:

SAGE business cases.

SAGE business cases

Language:

English

Subjects (All):

Auditing--Case studies.

Auditing.

Liabilities (Accounting)--Case studies.

Liabilities (Accounting).

Physical Description:

1 online resource.

Place of Publication:

London : SAGE Publications: SAGE Business Cases Originals, 2026.

Summary:

This case employs simulation-based learning to immerse students in the role of an auditor conducting unrecorded liabilities testing. The case bridges the gap between audit methodology and practical application by requiring students to perform substantive testing and analyze supporting documentation. Students will need to determine whether specific transactions should be accrued and identify any unrecorded liabilities. They will examine vendor invoices, accounts payable records, and a cutoff bank statement to evaluate subsequent disbursements and perform cutoff testing.The case also requires students to document their audit procedures, findings, and conclusions in professional workpapers while identifying potential misstatements and proposing adjustments for management review. This structured, simulation-based approach-grounded in realistic audit tasks and professional documentation-reinforces technical skills while cultivating the critical thinking and judgment essential for entry-level audit roles.

Notes:

Description based on XML content.

ISBN:

979-83-488-4333-5

OCLC:

1569208773

Publisher Number:

T300168