Your assignment will be to develop an original audit case which will include questions and ‘Instructor Notes’ providing solutions to your questions with appropriate citations. The case, itself, will be approximately 7 – 10 pages in length while the ‘Instructor Notes’ providing the solutions to the questions asked should also be approximately 7 – 10 pages in length. This project may be undertaken as an individual or as a team of two.

All casework will be processed through a spell-check and grammar-check program. Grammar and spelling are important as is proper sentence and paragraph structure. I do not want run-on sentences or paragraphs that last forever.

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The casework should be professionally prepared—as if you are submitting it to your manager. Your case analysis should be typed using 12 pt. Time Roman Numeral font, with appropriate margins on all sides. The format will be double-spaced, with the exception of the case questions, which should be single-spaced. The ‘Instructor Notes’ section, which includes the case questions followed by the solution to each question, should begin on a new page. You must follow the Publication Manual of the American Psychological Association and the APA Style Guide to Electronic References when writing your case. Authoritative literature should be cited in your response as appropriate. Limit your response to not more than two pages, per question. Print your name(s) and the case title on the left hand corner of the first page.

Late submittals will not be accepted and your grade for this portion of the course will be zero.

Set up this original case with an appropriate background of the company including the general social, economic, and political environment in which the actions take place. Adequately develop the key participants in the case and the issue(s) involved and how those issue(s) were identified, initially accounted, found, and investigated. Similar to the cases found in our text, at the end of the case, set forth questions to be answered and then establish a separate section titled ‘Instructor Notes’ which answers each of the questions with reference to authoritative material.

If you do not have access to information regarding a specific company where an irregularity has been committed, you may want to research the SEC’s Accounting and Auditing Enforcement Releases,, which provides links to financial reporting related enforcement actions concerning civil lawsuits brought by the Commission in federal court and notices and orders concerning the institution and/or settlement of administrative proceedings. The SEC Release list only highlights certain actions and is not meant to be a complete and exhaustive compilation of all of the actions that fall into this category. Therefore you will need to do additional research to ‘flesh out’ your case. You are restricted to releases dated 2015 to the present. OR research the PCAOB’s Settled Disciplinary Orders over any period of time,, in order to develop your original case.

I strongly suggest that you do not procrastinate in developing your original case. You may find that you will have to read numerous articles or legal actions involving the company under scrutiny.

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