Product Overview

This case extends the A case discussion to include the perspectives of a writer for an industry trade publication who is an expert in the products and product markets. Students consider an industry's product market environment and how it might influence one's thinking about a particular company's financial performance and practices. The A and B cases together may be used as part of an introductory audit course within the Understanding Client Constituencies module, or as a standalone pair of cases to help students understand the critical need for a broadened business perspective in the conduct of an audit of revenues and/or inventory.