simulation page

Product Overview

The C case presents the perspective of a board member who is concerned with the competency of top management. Students decide how such concerns impact (if at all) their financial concerns for the company. All four cases in the series may be used together as part of an introductory audit course within the Understanding Client Constituencies module, or as a standalone set of cases that provide opportunities for discussion of business risks posed by a client and whether those are relevant for determining audit risk.