The C case presents the perspective of a board member who is concerned with the competency of top management. Students decide how such concerns impact (if at all) their financial concerns for the company. All four cases in the series may be used together as part of an introductory audit course...

After thinking through the situation in which an employee had given inaccurate information, thus alienating a client, the senior partner of the accounting firm ultimately decides to take no action against the employee. Having opted not to create a stir within the company or between the company...

This case presents the perspective of a board member who is concerned with environmental issues. Students must decide how such concerns affect (if at all) their financial concerns for the company. All four cases in the series may be used together as part of an introductory audit course within...

This case extends the A case discussion to include the perspectives of a writer for an industry trade publication who is an expert in the products and product markets. Students consider an industry's product market environment and how it might influence one's thinking about a particular...

Pat Coleman, new audit partner on the Computer Peripherals account, was feeling the pressure. The company's CEO insisted that the audit be completed by the following week, but Pat wondered whether issues the audit raised, such as increases in receivables and inventories, had been sufficiently...

"Media General and the Balanced Scorecard (A)" (UVA-C-2283) describes the impetus for and the process of implementing a balanced scorecard (BSC) in a large, publicly held, multimedia news organization. The B case (UVA-C-2284) presents a situation where a business-unit manager turns to his...

This case provides students the opportunity to practice variance analysis for an annual operating plan using flexible budgeting skills. First, a static budget is flexed to account for changes in product volume. Then, actual results are compared to the flexed budget and analyzed for product...

Lipton has about 50 branded product lines, each of which has a product-line income statement. For many years, the company had used trading profit as a key measure of performance; in recent years, however, other measures have been used, and now a radically different product-line Pamp;L has been...