ALPINE BAGS LTD
INTRODUCTION
In this case study, you are a graduate working for W&S Partners, a Canadian accounting firm
with offices located in each of the major Canadian cities. W&S Partners has just been awarded
the December statutory audit work for Alpine Bags Ltd The audit team assigned to the
client is: Partner, JM Wadley; Audit Manager, Sharon Gallagher; Audit Senior, Josh Thomas;
and IT Audit Manager, Mark Batten. Prioryear audits were conducted by Ellis & Associates. As part of the change of auditors
process, JM Wadley met with RJ Ellis Managing Partner, Ellis & Associates to discuss the
acceptance of Alpine Bags Ltd as a client and to inquire about access to Ellis & Associates
working papers. In the discussion, RJ Ellis stated that there were no issues that W&S Partners
should be aware of before accepting the client or commencing the work.
