چکیده (انگلیسی):

This paper is a teaching case intended for use in an undergraduate auditing or fraud examination
course. Students are introduced to Wayne Manufacturing, a medium-sized firm in the Midwestern
U.S.A. that manufactures parts for companies such as General Motors (GM) and Ford. Wayne
Manufacturing has some conditions present that put it at risk for misappropriation of assets. Since
it is not infrequent that such misappropriations are concealed in the accounting records, these
conditions also increase the risk of fraudulent financial reporting.
Section One presents the facts of the case. Section Two presents decision-guiding questions for
students to consider. Section Three provides teaching notes. Section Four provides a summary of
the paper