The Solitary Auditor

The Solitary Auditor fills a gap in the available instructional materials for undergraduate and graduate auditing courses. This innovative text tracks the timeline of an audit from the initial planning session through the completion of the audit as seen through the eyes of Michael Bishop an audit senior. Bishop and his colleagues face a series of challenging circumstances as the five-month audit of BRIC Industries a large public company unfolds. Those circumstances include missing client documents conflicting audit evidence time pressure and client personnel intent on subverting the work of the auditors. Bishop eventually learns that BRIC's accounting records are being distorted by a large-scale fraud orchestrated by the company s three top executives. To salvage the jobs if not careers of the senior BRIC accountants who have been browbeaten into participating in the fraud Bishop agrees to cooperate with a plan developed by those accountants to end the fraud. But the plan backfires and