Internal control over financial reporting (ICFR) audits have been the subject of intensive examination by the Public Company Accounting Oversight Board (PCAOB) and researchers, and the SEC has signaled ongoing interest in the monitoring of ICFR. However, the process through which auditors make...

This chapter describes an evening program of study to supplement the introductory accounting course. It uses cases, skits, and interactions with professionals to reinforce the meaning of the conceptual framework of accounting, expose students to ethical issues and conflicts, and demonstrate the...