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AC 504 E
EXTERNAL AUDITING
FALL 2015

Final Exam Case Study:
Auto Parts Inc.

Instructor: Héri RAKOTOVOLOLONA
1

“Auto Parts Inc.”
Final Exam Case Study
AC504 – External Auditing
Date: December 1, 2015.
Instructions
1. This final exam case study is the second element of the assessment to the course and represents 60% of your overall grade. It has to be completed individually or in group of up to three (3) persons, maximum.
2. Whilst there is no formal limitation of pages, you are requested to be very synthetic, clear and straightforward in your answers and recommendations as if it should be for a structured and argued management consulting report prepared for your executive manager. 3. Upon completion, your contribution work should be UPLOADED on the e-learning platform (Moodle) in WORD format no later than Saturday 19 December 2015 (11:59 pm). Other electronic formats such as PDF or JPG are NOT accepted.
4. File identification to be sent (very important): AC504 (FE) – Students names (F2015).
At least, the name of one (1) group member should be included in the file name, AND the names of ALL group members mentioned on the cover page.
5. In case of emergence (ONLY), your message could be sent or forwarded to heri.rakoto@esc-rennes.com Guidance Notes
I.

You should primarily refer to the International Accounting Standards (IAS/IFRS) to analyze the different accounting issues raised in the case or, at least, to the French accounting rules.

II.

There are several sources or materials that cover auditing techniques mentioned in the course outline (see Session 1 booklet). Most of them are available at the School
Library. You are highly recommended to refer to them to answer the different questions to the case study.

III.

Last, as it is for any working paper, do no not forget to cite your sources.

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