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La Femme Media Inc.: Identifying and Managing Audit Engagement Risk Factors

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  • JOANNE JONES
  • SANDRA IACOBELLI
  • KAREN HUNG

Abstract

La Femme Media Inc. (“La Femme”) is a privately owned Canadian publishing company that produces several small periodicals and a popular women’s monthly magazine. The company’s founder and majority shareholder has announced his plans to retire in the upcoming year with plans to sell his 80 percent share of the company to a minority shareholder who has not taken an active role in the business. Students are required to take on the role of the audit senior and draft a planning memo for the partner outlining the risks associated with this engagement and analyzing all significant audit and accounting issues. La Femme Media Inc. : Définir et gérer les facteurs de risque de la mission d’audit Résumé La Femme Media Inc. (« La Femme ») est une société d’édition canadienne à capital fermé qui publie plusieurs petits périodiques et un magazine féminin populaire mensuel. Le fondateur et actionnaire majoritaire de la société a annoncé qu’il souhaitait prendre sa retraite au cours de l’exercice à venir et vendre sa participation de 80 pour cent dans la sociétéà l’actionnaire minoritaire qui n’a pris aucune part active aux affaires de l’entreprise. Dans le rôle du responsable de mission, les étudiants sont appelés à rédiger un énoncé de planification à l’intention de l’associé, dans lequel ils doivent décrire les risques associés à cette mission et analyser toutes les questions importantes relatives à l’audit et à la comptabilité.

Suggested Citation

  • Joanne Jones & Sandra Iacobelli & Karen Hung, 2011. "La Femme Media Inc.: Identifying and Managing Audit Engagement Risk Factors," Accounting Perspectives, John Wiley & Sons, vol. 10(1), pages 55-76, March.
    • Handle: RePEc:wly:accper:v:10:y:2011:i:1:p:55-76
    DOI: 10.1111/j.1911-3838.2011.00019.x
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    References listed on IDEAS

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    1. Andrea B. Davies & Steven E. Salterio, 2007. "Financial Times Business School Rankings: A Nontraditional Assurance Case in Three Parts," Accounting Perspectives, John Wiley & Sons, vol. 6(1), pages 95-113, February.
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