Ted's Teas:会计与审计“交叉案例”†

IF 1.6 Q3 BUSINESS, FINANCE
Samantha Taylor, Poppy Riddle, Tammy Crowell, Ana Bullock, Kyla Chisholm
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引用次数: 0

摘要

这个虚构的案例是基于新斯科舍省一家真正的特色茶叶公司。Ted’s Teas是一个由两部分组成的跨界案例,说明了将财务会计和审计学习成果整合到实际场景中的情况。在第一部分中,学生将扮演内部会计师的角色,运用加拿大注册会计师(CPA)的知识,确定如何在私营企业会计准则和国际财务报告准则框架下将租赁、政策变化和估计视为会计知识的一部分。在第2部分中,学生“跨越”并改变角色,因此他们现在是Ted's Teas的外部审计员,任务是提供重大错报风险分析,建议审计方法,并制定实质性程序。这个由两部分组成的案例为学生提供了展示多个领域技术能力的机会,可以分别在两个不同的课程中进行,也可以在一个“顶点”或案例课程中进行组合。案例和教学笔记,包括评分规则,改编自用于培训和评估注册会计师专业教育项目候选人的原则,为本科生和研究生学习者量身定制适当的水平。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Ted's Teas: A Two-Part Accounting and Audit “Crossover Case”*

This fictional case is based on a real specialty tea company in Nova Scotia. Ted's Teas is a two-part crossover case that illustrates the integration of financial accounting and audit learning outcomes applied to real-world scenarios. In Part 1, students assume the role of an internal accountant and apply knowledge of the Chartered Professional Accountants (CPA) of Canada's CPA Way to identify how to treat leases, changes in policy, and estimates as part of accounting knowledge under both Accounting Standards for Private Enterprises and IFRS frameworks. In Part 2, students “cross over” and change roles, so they are now external auditors for Ted's Teas, tasked to provide an analysis of risk of material misstatement, recommend an audit approach, and develop substantive procedures. This two-part case presents opportunities for students to demonstrate technical competence in multiple areas, either separately in two different courses or combined in one “capstone” or case course. The case and teaching notes, including the marking rubrics, were adapted from principles used to train and evaluate CPA Professional Education Program candidates, tailored to an appropriate level for undergraduate and graduate learners.

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来源期刊
Accounting Perspectives
Accounting Perspectives BUSINESS, FINANCE-
CiteScore
2.60
自引率
0.00%
发文量
30
期刊介绍: Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.
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