A B S T R A C T
This instructional case presents a realistic situation in which there
is a request for professional services by a CPA firm. Two towns,
Weston and Easton, are involved in a dispute over the costs of a
shared wastewater treatment facility. The mayor of Easton believes
his town has paid more than its agreed-upon share of the
facility’s operating costs over the years. The mayor of Easton has
approached a local CPA firm to “audit” the amount Easton has paid
towards operation of the plant and determine the amount of the
overpayment. Students are asked (1) to determine whether an audit
can be performed, (2) if an audit cannot be performed, to decide
what type of service is appropriate, (3) to research the applicable
professional standards, (4) to assess whether the applicable standards
can be met, (5) to develop a program that outlines the steps/
procedures to be completed when providing the professional service
to the mayor, and (6) to identify other concerns relevant to accepting
this engagement.
© 2014 Elsevier Ltd. All rights reserved.
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جهت خرید فایل به انتهای صفحه مراجعه نمایید
کد محصول : 307
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