J&K Fitness Supply Company: Auditing Inventory

Paul M. Clikeman

Accounting Education, 2012, vol. 21, issue 2, 161-170

Abstract: This case provides auditing students with an opportunity to perform substantive tests of inventory using realistic-looking source documents. The learning objectives are to help students understand: (1) the procedures auditors perform in order to test inventory; (2) the source documents used in auditing inventory; and (3) the types of misstatements that might occur in inventory. Student feedback indicates the case is successful in meeting all three learning objectives.

Date: 2012
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Citations: View citations in EconPapers (2)

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DOI: 10.1080/09639284.2011.604162

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