This case requires you to evaluate business risks and accounting issues facing a toy manufacturer, and determine how these matters will translate into assertion‐specific audit risks. When performing your analyses, you will need to draw on your general knowledge of toys and possibly research some of the issues facing the toy industry. Through these analyses, you should begin to see a need for auditors to consider broad management issues relating to supply chain management and marketing, as well as more traditional matters pertaining to accounting and auditing.
Research Article| May 01 2008
Assessing Audit and Business Risks at Toy Central Corporation
Christine E. Earley;
Issues in Accounting Education (2008) 23 (2): 299–307.
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Christine E. Earley, Fred Phillips; Assessing Audit and Business Risks at Toy Central Corporation. Issues in Accounting Education 1 May 2008; 23 (2): 299–307. doi: https://doi.org/10.2308/iace.2008.23.2.299
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