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Clikeman, Paul M. – Accounting Education, 2012
This case provides auditing students with an opportunity to perform substantive tests of inventory using realistic-looking source documents. The learning objectives are to help students understand: (1) the procedures auditors perform in order to test inventory; (2) the source documents used in auditing inventory; and (3) the types of misstatements…
Descriptors: Accounting, Audits (Verification), Facility Inventory, Active Learning