Teaching Note Accounts Receivable simulation应收账款模拟教学.docxVIP

PAGE  PAGE 17 Teaching Notes Education Objectives of the Project The simulation consists of 1,000 customer accounts and it creates a unique sample for each four-digit student ID. Using customer data, the simulation creates confirmations, responses to confirmations, invoices, bills of lading and purchase orders in the form of *.html files which are readable with most web browsers. The educational objectives of the project are: Students understand the confirmation process Students perform alternative procedures for non-respondents Students observe tangible examples of audit evidence Students project sample results to the population Students form a conclusion from their audit procedures Students prepare audit workpapers Availability The following materials are available on the website: /. The exercise for distribution to students which is the first portion of this paper The complete exercise including the teaching note Copies of last year’s workpapers The Excel workbook which includes the simulation The four templates which must accompany the simulation A PowerPoint introducing the assignment Confirmation responses for n=25 and ID 1234 A list of the discrepancies generated by the simulation Last Year’s Workpapers Last year’s workpapers are included with the assignment for students to use as templates. This is consistent with practice, where auditors typically have access to the prior year’s workpapers. Excel Simulation and Templates Students must be enable macros because the Excel simulation uses them extensively. The simulation calls on the following *.html templates: TemplatePO.html creates purchase orders; TemplateBOL.html creates bills of lading; TemplateINV.html creates invoices; and TemplateConf.html creates confirmations and responses to confirmations. These template files must be in the same folder as the spreadsheet. The Excel simulation will not look to other folders for these templates. PowerPoint files and Confirmation Responses (n