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ALPINE BAGS LTD. INTRODUCTION In this case study, you are a graduate...

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Accounting

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 31,2023, statutory audit work for Alpine Bags Ltd. The audit team assigned to the
client is: Partner, J.M. Wadley; Audit Manager, Sharon Gallagher; Audit Senior, Josh Thomas;
and IT Audit Manager, Mark Batten. Prior-year audits were conducted by Ellis & Associates. As part of the change of auditors
process, J.M. Wadley met with R.J. 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, R.J. Ellis stated that there were no issues that W&S Partners
should be aware of before accepting the client or commencing the work.

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