An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Stefanie L. Tate
University of New Hampshire

Barbara M. Grein
Drexel University

Abstract: This case provides students an opportunity to learn the sampling process with an interesting hands-on activity. Students are presented with a bakery that wants to provide its customers with independent verification that its chocolate chip cookies have at least seven chocolate chips. As part of an in-class activity, students develop and implement an attribute sampling plan to test management's assertion on cookies that have been baked by the professor. By planning, performing, and evaluating a sampling procedure, students learn how attribute sampling can be used in an attestation engagement, the steps in sampling, sampling terminology, and potential pitfalls in the use of sampling.

Back to Session Listing

AAA Home Page