CAMPBELL * WHITE * WARREN CLOUD 9 LTD AN AUDIT CASE STUDY UPDATED CANADIAN EDITION This case study is designed to provide students with the opportunity to work through various audit procedures that are performed during the planning and interim phases of a financial statement audit. Typical client scenarios that are regularly observed in the profession are the basis for this case study, and the aim is to expose students to the tasks they would typically perform in their first year of auditing practice.

Data analytics and emerging technology tools continue to evolve the business world, and employers expect new skillsets from graduates. Prepare your students to meet the rapidly changing demands of the workforce and become the future auditors and accounting professionals of tomorrow with Auditing: A Practical Approach with Data Analytics, 2nd Edition. In order to develop job-ready skills, students need to have a thorough understanding of auditing applications and procedures. Auditing, 2nd Edition helps students learn core auditing concepts efficiently and spark effective learning through integrated assessment learning that builds students' confidence and strengthens their ability to make connections between topics and real-world application. Throughout the course, students work through a practical, case-based approach with a decision-making focus, all within a real-world context with the Cloud 9 continuing case, Audit Decision Cases, and Audit Decision-Making Examples. These cases and resources help students learn to think critically within the auditing context and refine the professional judgement and communication skills needed to make real business decisions auditors face every day. With Auditing: A Practical Approach with Data Analytics you will be able to help students develop a deeper understanding of auditing procedures and learn how to perform a real-world audit, stay up-to-date on the latest audit standards technology tools, and develop the key skills to become the auditors of tomorrow.

This case study book is designed to provide students with the opportunity to work through various audit procedures that are performed during the planning and interim phases of a financial statement audit. Typical client scenarios that are regularly observed in the profession are the basis for this case study, and the aim is to expose students to the tasks they would typically perform in their first year of auditing practice.

Auditing: a Practical Approach 2e focuses on how audits are conducted in practice. In addition to covering the essential topics of auditing, the text provides greater insight into how an audit is conducted and the issues that are of greatest concern to practising auditors. As each chapter unfolds, students are introduced to the various stages of an audit. Key auditing concepts are addressed in a succinct manner, making them easily understandable. To underpin this approach, each chapter begins with a diagrammatic representation of the stages of an audit, with the current stage highlighted as we progress through the text. The diagram provides a useful reference point to ground the discussion in each chapter to the relevant stage in the audit process. To underpin the discussion of how an audit is conducted, the authors have used a case study of a hypothetical client, Cloud 9. The discussion in each chapter is kept general, with our case study providing an example of how the general principles behind each audit may be applied in practice. By using this approach, students are provided with a continuing example of how the concepts discussed may apply in practice. The Cloud 9 case study provides a flexible learning tool to be used within an auditing and assurance course. Details about Cloud 9 and its audit are provided in each chapter to give an insight into how an audit is conducted, the issues that auditors face at each stage of an audit, and the processes used to gather evidence and arrive at conclusions. The case materials can form the basis of class discussions, student role plays or online exchanges between students. At the end of each chapter, a case-study problem is set using Cloud 9 as a basis. These problems can be used as part of the weekly tutorial program, or as an assignment for students to work on individually or in groups (or some combination of the two).