Ocean Manufacturing
USE OF CASE
This case is designed to expose students to a client acceptance decision that includes consideration of both significant positive and negative client acceptance issues. The case has been designed to present a non-trivial acceptance decision, making class discussion more rich and interesting. The case is intended to go beyond the standard textbook treatment of the client acceptance decision by illustrating the subjective nature of the process and stimulating discussion of the issues affecting this important decision. The case can be used in either an introductory or an advanced financial statement auditing course. The case is short enough to be used as a stimulating in-class learning exercise, but involved enough to be used as an out-of-class written assignment, including computation of preliminary analytical procedures and preparation of recommendation and pre-planning memos.
If the case is to be used for an in-class discussion, we recommend having students read the case as an out-of-class reading assignment prior to the in-class discussion. A useful cooperative learning technique to use for the in-class discussion is “Roundtable.” The basic process for the
Roundtable activity is to have students meet in small groups to state aloud and write down on a single sheet of paper ideas for each question. Once all students have had an opportunity to state their ideas and arrive at a group consensus, the instructor can randomly call on individual students to share their group’s answers with the class. The class time allocated to the group discussion can be shortened by assigning groups responsibility for different case questions. Randomly calling on individual students to share their group’s answers with the class helps to ensure that all students take responsibility for learning the material.
If the case is going to be used as an out-of-class writing assignment, we recommend discussing the case requirements with the students prior to having
This case is designed to expose students to a client acceptance decision that includes consideration of both significant positive and negative client acceptance issues. The case has been designed to present a non-trivial acceptance decision, making class discussion more rich and interesting. The case is intended to go beyond the standard textbook treatment of the client acceptance decision by illustrating the subjective nature of the process and stimulating discussion of the issues affecting this important decision. The case can be used in either an introductory or an advanced financial statement auditing course. The case is short enough to be used as a stimulating in-class learning exercise, but involved enough to be used as an out-of-class written assignment, including computation of preliminary analytical procedures and preparation of recommendation and pre-planning memos.
If the case is to be used for an in-class discussion, we recommend having students read the case as an out-of-class reading assignment prior to the in-class discussion. A useful cooperative learning technique to use for the in-class discussion is “Roundtable.” The basic process for the
Roundtable activity is to have students meet in small groups to state aloud and write down on a single sheet of paper ideas for each question. Once all students have had an opportunity to state their ideas and arrive at a group consensus, the instructor can randomly call on individual students to share their group’s answers with the class. The class time allocated to the group discussion can be shortened by assigning groups responsibility for different case questions. Randomly calling on individual students to share their group’s answers with the class helps to ensure that all students take responsibility for learning the material.
If the case is going to be used as an out-of-class writing assignment, we recommend discussing the case requirements with the students prior to having