Alpine Cupcakes, 2e

Audit Case with Data Analytics

by Callaway Dee, Durtschi, Mindak

ISBN: 978-1-61853-323-4 | Copyright 2020

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Instructor Requests

Digital Exam/Desk Copy Print Exam/Desk Copy Ancillaries

This casebook is a resource to use in the development of students’ comprehension of critical auditing concepts, providing faculty with a flexible interactive method to familiarize students with audit procedures, data analytics, and workpapers as applied in practice.  Acting as a senior audit manager for a fictitious CPA firm, Garcia and Foster, students will examine and evaluate the audit evidence and documentation for the firm’s annual audit of Alpine Cupcakes, Inc. Garcia and Foster is a fictitious regional firm with 20 offices located in large cities throughout the western United States. As part of its quality control procedures, the firm chooses five offices each year and conducts an internal inspection of a completed audit engagement.

Data Analytics

The case includes a data analytics component which is comprised of a General Ledger practice set associated with the entire case study and integrated data analysis sets that accompany each module (Risk Assessment, Cash, and Accounts Receivable).

Target Audience

This resource is suitable for both graduate and undergraduate students and can be used as a supplement to any auditing textbook. 

Review Completed Audit Workpapers

Students will review rather than create workpapers from scratch. Students identify weaknesses in the client’s internal controls that the auditors failed to find, evaluate auditors’ tests of internal controls and substantive testing procedures, and assess the quality and completeness of the auditors’ workpaper documentation.

Perform Data Analytics

For the data analytics portion of the case, the assignments have students performing audit work rather than reviewing the audit work for errors. This allows students to gain an understanding of how to use data analytic tools and critical thinking skills to evaluate and audit company data. This approach is meant to give students a “hands on” experience to enhance their understanding of these concepts. 

The instructor and student Data Analytics Excel files are available in our myBusinessCourse master template. You will need to create a course in myBusinessCourse to access the files.  For more information go to the ancillaries webpage or contact the myBusinessCourse Instructor Support team at: or 630-686-2158.  

Develop Critical Thinking

Students will visualize how audit workpapers are linked to the audit program, and learn how source documents are integrated into audit tasks. Students practice critical thinking skills as they consider the purpose of audit procedures and the issues that arise when trying to implement those procedures in a realistic setting.

Application of Audit Standards

Students will research, critically evaluate and apply auditing standards to a realistic business scenario.

Flexible Approach

Each module can be used independently or in combination, to simulate a real audit experience. The level of difficulty and time required for each module can be easily adapted to meet the needs of the course.

Complete Student Experience

Each model includes opportunities for students to: 1) research, cite and summarize relevant auditing standards 2) identify and describe any errors made by the auditors 3) prepare a memo documenting their understanding and perform data analysis.

Data Analytics

The case study now includes a data analytics component which is comprised of a General Ledger practice set associated with the entire case study and integrated data analysis sets that accompany each module (Risk Assessment, Cash, and Accounts Receivable). Each of these four practice sets includes an Excel file populated with relevant data and problems requiring students to analyze large sets of data and document their findings. 

Excel Tutorial

Students can access a series of videos that walk through Excel basics including formatting, expanding your spreadsheet, and formula logic.  

Introducing myBusinessCourse

Learn how using myBusinessCourse with Alpine Cupcakes: Audit Case with Data Analytics will enhance your classroom experience. Once you create your course in myBusinessCourse you will have access to:

  • An author overview of the case and structure of the workpapers
  • Data Analytics Files
  • Excel Tutorial Videos
  • Auto-graded multiple-choice questions from each module

myBusinessCourse is a complete, secure, web-based training and e-Learning solution. There is nothing to download or install; it is accessible through any modern web browser and most mobile devices.

Request a One-on-One Demo

Overview Videos

  • Author overview of the case
  • Author discussion of the structure of the workpapers

Excel Tutorials and Data Analytics

  • Includes over 15 Excel tutorial videos that cover basic Excel through advanced Excel topics.

Auto-graded assignments

Auto-graded multiple-choice questions

  • Provides immediate feedback
  • Create assignments using multiple choice questions from each module in the casebook.

Detailed Reporting Tools

Detailed Reporting Tools

  • Quickly review the performance of individual students
  • Quickly review the performance of entire class
  • Use reports on student performance to customize your lectures to fit student needs

Third Party Integrations

Third Party Integrations

  • Single sign-on
  • Link to assignments in myBusinessCourse from your third party course
  • Automatically sync gradebooks each night

Support and Training

Support and Training

  • Technical support for students and faculty available daily
  • Faculty training conducted daily
Expand/Collapse All
Preface (pg. i)
Acknowledgments (pg. ii)
About the Authors (pg. iii)
Case Assignments (pg. 1)
Audit Workpapers—Cover Page (pg. 11)
Audit Workpapers—Workpaper Index (pg. 12)
Audit Workpapers—Accounting Records and Engagement Files (pg. 15)
Audit Workpapers—Risk Assessment Module (pg. 41)
Audit Workpapers—Cash Module (pg. 52)
Audit Workpapers—Accounts Receivable and Sales Module (pg. 105)
Excel Files: Data Analytics Module (pg. -)
Carol Callaway Dee

Carol Callaway Dee

Carol Callaway Dee is an associate professor of accounting in the Business School at the University of Colorado Denver.

Prior to coming to CU Denver, she was on the faculty of Florida State University. She earned her PhD in accounting from Louisiana State University and a BS in accounting from the University of Florida. Dr. Dee was an academic fellow for the Public Company Accounting Oversight Board’s Office of Research and Analysis and its Center for Economic Analysis, conducting research on the economic effects of proposed auditing standards. She has published in a number of journals, including The Accounting Review, Contemporary Accounting Research, Current Issues in Auditing, Issues in Accounting Education, and Journal of Accounting and Public Policy, and she serves as an associate editor for the Journal of Forensic Accounting Research. Her accounting cases, Return of the Tallahassee Bean Counters: A Case in Forensic Accounting (with Cindy Durtschi) and Grand Teton Candy Company: Connecting the Dots in a Fraud Case (with Cindy Durtschi and Mary Mindak) are used by faculty around the world. She is a recipient of the CU Denver Business School’s “Outstanding Tenure-Track Teacher of the Year” Award.

Cindy Durtschi

Cindy Durtschi

Cindy Durtschi is a full professor of accounting at the Driehaus College of Business, DePaul University, where she directs the Masters in Accountancy program.

She received her PhD from the University of Arizona.  Prior to arriving at DePaul University, she held positions at Florida State University and Utah State University.  Dr. Durtschi teaches forensic accounting in the MSAA (Master’s of Audit and Advisory Services) program at DePaul as well as financial accounting in both the MSA and MBA programs.  She has won the Gus Economos Distinguished Teaching Award for the Kellstadt Graduate School of Business at DePaul University, the Teacher of the Year for the Huntsman College of Business at Utah State University, and Outstanding Teacher Award for the Department of Finance at the University of Arizona.  Dr. Durtschi’s research is published in Journal of Accounting Research, Journal of Accounting, Auditing and Finance, Journal of Forensic Accounting, Issues in Accounting Education as well as other journals.  She received the 2006 American Accounting Association Innovation in Audit Education Award for her first published case in forensic accounting, The Tallahassee BeanCounters:  A Problem-Based Learning Case in Forensic Auditing.    She continues to publish forensic accounting cases (now with Carol Callaway Dee, Mary Mindak, and/or Robert Rufus) that are used in classrooms around the world.  Dr. Durtschi is currently on the editorial boards of Issues in Accounting Education, Journal of Forensic and Investigative Accounting, Journal of Forensic Accounting Research, and Journal of Accounting and Free Enterprise.  She is past president of the Forensic Accounting Section of the American Accounting Association.

Mary P. Mindak

Mary P. Mindak

Mary P. Mindak is an associate professor of accounting in the Driehaus College of Business at DePaul University.

She graduated from Miami University with a BS in Accountancy and a Masters of Accountancy and received her PhD from the University of Cincinnati. Professor Mindak worked at Ernst & Young as an auditor in the Financial Services and Healthcare industries. She also worked in corporate accounting at Western & Southern Life Insurance Company. Dr. Mindak’s research focuses on areas affecting audit risk, including aggressive reporting, earnings management, fraud, bankruptcy, and corporate responsibility. Her work has been published in Issues in Accounting Education, Research in Accounting Regulation, Managerial Auditing Journal, Journal of Accounting Ethics and Public Policy, and The CPA Journal. She currently teaches Auditing and Financial Reporting at DePaul University. She has experience with case competitions through her previous work as the faculty advisor for DECA (a student organization with multiple case competitions each year) and the PwC Corporate Challenge Case Competition. 

Last Updated: Aug 9 2019
Overview Video (Part 1 of 2)
Last Updated: Aug 9 2019
Overview Video (Part 2 of 2)
Last Updated: Aug 9 2019
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