Laborers Local 829 serves as a multi‐employer health care provider for union construction members. The case focuses on accounting situations that might be faced on an audit engagement. The purpose of this case is to provide you with a realistic audit situation that requires you to think critically, plan and perform audit tests of investments and receivables, consider accounting issues related to receivables, and review and prepare audit working papers. Data for the case are based on an actual audit engagement performed by accounting practitioners. Names used, however, are fictitious. Investments consist of holdings similar to those of a mutual fund. Actual stock prices are used for the holdings.
Laborers Local 829 Health and Welfare Plan: Testing Investments and Receivables
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Thomas J. Hogan, James L. Bierstaker, William E. Seltz; Laborers Local 829 Health and Welfare Plan: Testing Investments and Receivables. Issues in Accounting Education 1 November 2001; 16 (4): 637–662. doi: https://doi.org/10.2308/iace.2001.16.4.637
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