Audit

Resources

AUDIT

KPMG's audit is founded on a commitment to professional integrity and quality. Our professionals combine technical acumen, proactive working style and a strong dedication to audit quality. In this section you will find a myriad of case studies and classroom modules to help build these skills in your students.

KPMG is pleased to offer all educators access to course materials that have been developed for classroom use. These materials can be downloaded and duplicated for non-commercial, university educational purposes only. Using these materials for any other purpose, including but not limited to consulting practices, is strictly prohibited. KPMG recognizes and supports the doctrine of "fair use" as set forth in Section 107 of the U.S. copyright law when materials accessed through the KPMG University Connection are reproduced for educational purposes.

Accounts Receivable Aging Report

KPMG
2013

This exercise provides students with step-by-step instructions to create an Accounts Receivable (A/R) Aging Report using... Read More >
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Analytical Procedures (Majestic Hotels)

Frank A. Buckless, Ph.D., North Carolina State University
2012

Analytical procedures are more than just a risk-identification technique utilizing simple trends or financial ratios. This... Read More >
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Audit Documentation

KPMG
2014

This checklist serves as a guide when reviewing audit documentation. Faculty and students may use this resource as an... Read More >
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Cases Designed to Teach Critical Thinking and Professional Judgment in Auditing

Jay Thibodeau, Ph.D., Bentley University
2014

To help you integrate the KPMG Professional Judgment Framework into the classroom, these three cases about fraud will help... Read More >
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Client Interviewing Skills

KPMG
2014

Strong communications skills are important in any career. This communication framework outlines how to structure a message... Read More >
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Company Risk, Governance, and Accounting Policy Cases

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2014

These 11 short cases focus on company risk, governance, and accounting policy.
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Digital Transformation

KPMG and Forbes Insights Survey
2017-10-11

New KPMG and Forbes Insights survey - Digital transformation: how advanced technologies are impacting financial reporting... Read More >
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Financial Statement Assertions: PPE

KPMG
2014

This module explains the various types of financial statement assertions and how they are addressed by audit procedures.
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How to Check Financial Statements

KPMG
2015

This lecture and in-class activity teach students why it is important to check financial statements carefully as part of an... Read More >
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KPMG Ace the Case Study Guide

KPMG
2014

This guide provides students with a basic approach to analyze a case study in 8 easy steps. It also provides basic tips on... Read More >
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Search for Unrecorded Liabilities

KPMG
2015

This module explains the objectives of a "Search for Unrecorded Liabilities" and teaches students the... Read More >
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Strategic Systems Auditing Cases

KPMG and the University of Illinois at Urbana-Champaign
2000

This material provides an extensive overview of the strategic-systems approach to auditing. There are eight cases from six... Read More >
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Trade Receivables

KPMG
2014

This module is a terrific introduction to substantive testing. Participants are introduced to the Trades Receivables... Read More >
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Treasury - Bank Confirmations

KPMG
2018-01-01

Students have the opportunity to perform a bank confirmation procedure.
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Triangle Manufactured Homes

KPMG LLP, the KPMG Foundation, Robert H. Ashton, and Timothy B. Bell
2012

This case covers the off-balance-sheet transfer of financial assets generated by loans to subprime borrowers. The materials... Read More >
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Understanding the Quantitative and Qualitative Aspects of Materiality: Implications for Assurance Engagements

Dr. Brian Ballou & Dr. Dan Heitger Co-Directors, Center for Business Excellence - Miami University
2014

This lecture and accompanying case study help students understand the concept of materiality and tolerable misstatement on... Read More >
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What is an Audit? A guide to the auditing process and why it is important

KPMG
2016

This document gives a high-level overview of what an audit is and the kind of work that is performed during an audit. This... Read More >
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