Accountants in practice and business executives have generally been dissatisfied with accounting graduates’ ability to think critically and to communicate their ideas effectively. The Accounting Education Change Commission has recommended that changes be made in the education of accountants to remove these complaints.
In some of the cases, analyses, ethics situations, and group projects, you are asked to write a memorandum regarding the situation. In writing such a memorandum, identify your role (auditor, consultant), the audience
(management, stockholders, and creditors), and the task (the specific assignment). Present your ideas clearly and