To facilitate the instructor's use of this project in the classroom, we have included the following: (1) potential modifications and common issues encountered; (2) suggested solutions to the optional activity to familiarize students with SEC EDGAR filings; (3) a sample template for students to use when completing the project; (4) a sample grading rubric; and (5) a discussion of recommended solutions to the project.

The project can be shortened to be given as an in-class assignment, lengthened to cover a full semester's worth of content, or given as a refresher course at the beginning of a secondary (master's level) auditing course. Instructors can adjust the amount of detail given during the instructional phase, including whether to provide students with a template memo (e.g., see Appendix A for a possible template). Instructors may also choose to have deliverables submitted in phases to align with course content. If time during the...

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