Audit Client Interview Project

• In Event: Teaching Cases II

Abstract

Abstract

This instructional case is designed to simulate a real world audit situation where red flags, related primarily to the existence assertion and related party transactions, have been uncovered and additional information must be obtained from the client. Each student individually interviews a client who is portrayed by a practicing accountant from the business community. This case is provides students with an opportunity to make real-time judgments regarding the validity and reasonableness of information provided by a client and to determine an appropriate course of action, while simultaneously dealing with client behaviors intended to evoke negative emotional reactions and undermine their confidence. This case is appropriate for a graduate course in auditing, advanced auditing or forensic accounting.

Authors

• Diane M Matson, University of St Thomas - Minneapolis

• Kristine Marie Sharockman, University of St. Thomas

• Janice Mason Raffield, University of St. Thomas