Burlington Bees
"using analytical procedures as substantive tests"
Auditing Case Study Solution
The solution for the Burlington Bees case study solution contains the
answers to the following 4 questions.  

1.         Using the information provided, please develop an
expectation for ticket revenues for the 2002 fiscal year.  

2.         How close would the Bees’ reported ticket revenue have to be
to your expectation for you to consider reported ticket revenue
reasonable or fairly stated?  If reported ticket revenues are outside
your “reasonableness range,” what could explain the difference?

3.         What are the advantages of using analytical procedures as
substantive tests?  If the engagement team decides to use analytical
procedures for the Bees’ audit, how will the audit plan differ from
prior years?  Discuss whether you believe that analytical should be
used as substantive tests for the Bees 2002 audit?

4.         Research professional standards (AU 329) determine the
requirement related to developing an expectation and conducting
analytical procedures when those procedures are intended to
provide substantive evidence. What are the advantage of developing
an expectation at a detailed level (i.e., using disaggregated data)
rather than at an overall or aggregated level?
The cost of the solution is $24.95.  The solution contains 2 files, Excel for the financial analysis and Word for the answers to the 4
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