IN ACCOUNTING EDUCATION
Vol. 24, No.2
May 2009 pp.237-252 IS^SUES

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If You Need Love, Get a Puppy:

Case Study on Professional Skepticism and Auditor Independence
Robert L. Braun and H. Lynn Stallworth
ABSTRACT The purpose of this ieaching case is to expand students' understanding of the concepts of professional skepticism and independence. The case is based on an actual incident and illustrates the exercise of professional skepticism by a staff auditor who finds himself in the uncomfortable situation of accusing a friend of fraud.
The case demonstrates the difficult personal and professional choices that auditors must sometimes make. ln analyzing the case, students consider auditor independence rules, as well as the concepts of …show more content…

"'We're good to go," Will replied. So far, the phone call was completely unnecessary.
The two had opened deer hunting season every year since they both got bows for high school graduation. Hunting weekends had become more difficult to arrange in recent years.
With the new baby, Will wasn't sure how many times he would get to go this year, but opening day with Nacho was off limits to any other activity. Although he had the good sense not to bring it up when he and his wife were planning to have a baby, he wasn't at all disappointed when the due date fell safely five months before October would roll around.
He was pretty sure his wife knew it, too.
By the time they concluded their conversation, Will was at the town offices and ready to get to work. As his laptop booted up he strolled over to Jess's desk to say hello and to relay a message from Nacho. While Jess was always impulsive and free-spirited when they got together, she was all business at work. He doubted that her coworkers would believe that she was the one who would plan outings and get-togethers on impulse. "Just leave the details to Jess," was the cornrnent that he and his wife would make. They were seldom disappointed. Issues in Accounting Education, May 2009

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You Need Love, Get a Puppy:

A Case Study

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He could see some of those characteristics in "Work Jess." just without the fun. She took on more than her share of the load and was the one that others would look for