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Direct linkSchneider, Kent N.; Becker, Lana L.; Berg, Gary G. – Accounting Education, 2017
Given that the usage and complexity of spreadsheets in the accounting profession are expected to increase, it is more important than ever to ensure that accounting graduates are aware of the dangers of spreadsheet errors and are equipped with design skills to minimize those errors. Although spreadsheet mechanics are prevalent in accounting…
Descriptors: Accounting, Spreadsheets, Error Patterns, Error Correction
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
