ABSTRACT

Designed to be used in an undergraduate audit and assurance course, this case introduces students to the concept of assurance. Students are asked to consider an engagement in which they would provide a written statement about the performance of an archery equipment manufacturer's products. The case encourages students to consider a variety of engagements that a public accountant may provide a client, and to achieve specific learning outcomes including increased familiarity with attestation standards, engagement criteria, objectivity, and professional skepticism. The analysis may be completed in a single class, and can be useful either at the start of the course to provide an introduction to attestation or at the end of the course to differentiate attestation engagements from traditional financial statement audits.

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