
This casebook, Contemporary Auditing: Real Issues and Cases, explores the human element and ethical dilemmas within the field of auditing. Through numerous case studies, the text illuminates how auditor and client actions, rather than technical deficiencies, often lead to audit failures. The cases present a wide array of professional roles and contentious issues, including accounting fraud, auditor independence, legal liabilities, and workplace challenges. By examining these real-world scenarios, the book aims to prepare accounting students to recognize red flags, understand the relevance of auditing concepts, and navigate complex situations they will likely encounter in their careers. Furthermore, the text offers instructors the flexibility to customize the casebook for specific course needs, even extending its application to ethics education across different accounting disciplines.
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