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Comprehensive Assurance & Systems Tool (CAST), 4th edition

Published by Pearson (June 22, 2018) © 2019

  • Laura R. Ingraham San Jose State University
  • Greg Jenkins North Carolina State University

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For auditing courses.

A learning opportunity that encompasses financial statement assurance and accounting info systems

Comprehensive Assurance & Systems Tool (CAST) exposes students to issues at Chateau Americana, a hypothetical company that's based on an actual domestic winery. Unlike with traditional assignments that may offer little to no context, students develop a rich knowledge and understanding of the business and industry. They provide assurance on the company's financial statements and address a variety of challenging accounting info systems issues.

The 4th Edition has been updated in response to changes in technology and the field of accounting. As such, students have the latest information and tools they need to prepare them for their future careers.

Hallmark features of this title

  • 3 self-contained, complementary models touch on internal controls, processing and reporting transaction data and financial statements, and the application of auditing standards:
  1. Manual AIS module has students complete real-world business documents, journalize and post a variety of transactions, and prepare a year-end worksheet.
  2. Computerized Accounting Info Systems module is comprised of spreadsheets, general ledger software, and databases.
  3. Assurance module covers the client acceptance decision, understanding the business environment, testing internal controls, assessing risks and materiality, conducting substantive tests, evaluating attorney's letters, performing analytical review procedures, and audit opinions.

New and updated features of this title

  • UPDATED: Instructions and payroll information have been added (Manual).
  • 3 NEW: Transaction sets have been included (Manual).
  • UPDATED: The spreadsheet application is now Excel 2016 and contains additional screenshots and more complete instructions (Computerized).
  • UPDATED: The general ledger package has been updated to the 2018 version of Sage 50 Accounting (Computerized).
  • UPDATED: The database application is now Access 2016 and provides additional screenshots and instructions (Computerized).
  • UPDATED: All references reflect the most recently issued professional auditing standards (Assurance).
  • UPDATED: Industry data and terminology have been updated to provide more current info to complete the case (Assurance).
  • Manual Module
    1. The Manual Accounting Information System
    2. Transaction Set A
    3. Chart of Accounts
    4. Price List
    5. Supporting Documents
    6. General Journal
    7. Sales Register
    8. Cash Receipts Journal
    9. Purchases Journal
    10. Cash Disbursements Journal
    11. Payroll Journal
    12. Accounts Receivable Subsidiary Ledger
    13. Perpetual Inventory Subsidiary Ledger
    14. Accounts Payable Subsidiary Ledger
    15. Employee Payroll Subsidiary Ledger
    16. Fixed Asset Subsidiary Ledger
    17. General Ledger
    18. Transaction Set B
    19. Transaction Set C
  • Computerized Module
  • Spreadsheet Applications Using Microsoft® Excel 2016
    1. Learning Objectives
    2. Background
    3. Download the File
    4. Protecting the Data
    5. Formula Auditing
    6. Data Integrity
    7. Simple Data Analysis
    8. What-If Analysis
    9. Information Needs
    10. Macros
    11. More Advanced Macros
    12. Database Functions
    13. Introduction to PivotTable Reports
    14. Detail in Reporting
    15. Flexible Budgeting Using PivotTables
    16. Creating Charts From PivotTables
    17. Wrap-Up
  • General Ledger Applications Using Sage 50® 2018
    1. Learning Objectives
    2. Requirements
    3. Setting Up a New Company
    4. Setting Up the General Ledger
    5. Setting Up Beginning Account Balances
    6. Setting Up User Security
    7. Setting Up Accounts Receivable
    8. Setting Up Accounts Payable
    9. Setting Up Inventory
    10. Setting Up Payroll
    11. Entering Transactions
    12. Transaction Set A
    13. Month-End Procedures
    14. Year-End Procedures
    15. Transaction Set B
    16. Transaction Set C
  • Database Applications Using Microsoft® Access 2016
    1. Learning Objectives
    2. Background
    3. Requirements
    4. Creating a New Database and New Table
    5. Creating a Form
    6. Ensuring Sequential Integrity
    7. Creating Relations
    8. Integrating Forms within Forms
    9. Creating a Query
    10. Creating a Report
    11. Summary
  • Assurance Module
    1. Client Acceptance
    2. Understanding the Business Environment
    3. Identification of Audit Tests for the Expenditure Cycle
    4. Selection of Audit Tests and Risk Assessment for the Expenditure Cycle
    5. Performance of Audit Tests for the Revenue Cycle
    6. Completing the Audit

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