INSTRUCTOR MANUAL FOR #z #z
Auditing & Assurance Services A Systematic Approach 12e
#z #z #z #z #z #z #z
Messier
#z
Chapter 1 #z
An Introduction to Assurance and Financial Statement Auditing
#z #z #z #z #z #z #z
Internet
Multiple- #zAssignment
Review Discussion
Learning #zObjectives #zChoice Problems s/
#z Question #zCases
#zQuestion #zEarthWear
s
s Mini-Cases
#z(EWMC)
LO #z1-1: #zUnderstand #zwhy
#zstudying #zauditing #zcan #zbe
#zvaluable #zto #zyou #zwhether #zor
1 29 30
#znot #zyou #zplan #zto #zbecome #zan
#zauditor, #zand #zwhy #zit #zis
#zdifferent #zfrom #zstudying
accounting.
LO #z1-2: #zUnderstand #zthe
#zdemand #zfor #zauditing #zand #zbe
2,3,4 13,14,20 24,25 29
#zable #zto #zexplain #zthe #zdesired
#zcharacteristics #zof
auditors #zand #zaudit #zservices.
LO #z1-3: #zKnow #zthe #zbasic
definition #zof #za #zfinancial 5,6 13,14,15,16 25
#zstatement #zaudit.
LO #z1-4: #zUnderstand #zthree
#zfundamental #zconcepts #zthat
7 17,18 25
#zunderlie #zfinancial #zstatement
auditing.
LO #z1-5: #zUnderstand #zwhy
sampling #zis #zimportant #zin #zan 8
#zaudit.
LO #z1-6: #zBe #zable #zto #zdescribe
#zthe #zbasic #zfinancial #zstatement EWMC
9, #z10 17,19,20 26
#zauditing #zprocess #zand #zthe
#zphases #zin #zwhich #zan #zaudit #zis
#zcarried #zout.
LO #z1-7: #zKnow #zwhat #zan #zaudit
#zreport #zis #zand #zunderstand #zthe 11 21,22,23 27,28
nature #zof #zan #zunqualified #zreport.
LO #z1-8: #zUnderstand #zhow
#ztechnology #zand #zaudit #zdata
#zanalytics #zare #zchanging #zaudits
#zin #zexciting #zways.
LO #z1-9: #zUnderstand #zwhy
#zauditing 12 30
demands #zlogic, #zreasoning, #zand
#zresourcefulness.
NOTE: #zReferences #zto #zauditing #zstandards #zin #zthe #zinstructor #zmanual #zfollow #za #zsimilar #zconvention #zto #zthat
followed #zin #zthe #ztext: #zAICPA #zstandards #zwill #zbe #zreferenced #zby #zclarified #zAU #zsection #zand #zPCAOB
#z
standards #zwill #zbe #zreferenced #zby #zAuditing #zStandard #z(AS) #znumber.
#z
15-1
Copyright #z© #z2022 #zMcGraw #zHill #zEducation. #zAll #zrights #zreserved. #zNo #zreproduction #zor #zdistribution #zwithout #zthe #zprior #zwritten
#zconsent #zof #zMcGraw #zHill # z Education.
,END #zOF #zCHAPTER #zMATERIALS #zCOMPARISON #zCHART
Number Number
Comparison
in #z11th #zedition in #z12th #zedition
1-1 Unchanged 1-1
1-2 Unchanged 1-2
1-3 Unchanged 1-3
1-4 Unchanged 1-4
1-5 Unchanged 1-5
1-6 Revised 1-6
1-7 Unchanged 1-7
1-8 Unchanged 1-8
1-9 Unchanged 1-9
1-10 Unchanged 1-10
1-11 Unchanged 1-11
1-12 Unchanged 1-12
1-13 Unchanged 1-13
1-14 Unchanged 1-14
1-15 Unchanged 1-15
1-16 Unchanged 1-16
1-17 Unchanged 1-17
1-18 Unchanged 1-18
1-19 Unchanged 1-19
1-20 Unchanged 1-20
1-21 Unchanged 1-21
1-22 Unchanged 1-22
1-23 Unchanged 1-23
1-24 Unchanged 1-24
1-25 Revised 1-25
1-26 Revised 1-26
1-27 Unchanged 1-27
1-28 Unchanged 1-28
1-29 Unchanged 1-29
1-30 Unchanged 1-30
When #zstudents #zenter #zthe #zfirst #zintroductory #zclass, #zthey #zseldom #zunderstand #zwhat #zassurance
#zor #zauditing #zentails. #zGenerally, #zthey #zwill #znot #zhave #zread #zChapter #z1 #zbefore #zclass, #zso #zit‘s
#zimportant #zto #zspend #zthe #ztime #znecessary #zduring #zthe #zfirst #zclass #zto #zcapture #zstudents‘ #zattention
#zand #zstimulate #ztheir #zinterest #zin #zauditing.
15-2
Copyright #z© #z2022 #zMcGraw #zHill #zEducation. #zAll #zrights #zreserved. #zNo #zreproduction #zor #zdistribution #zwithout #zthe #zprior #zwritten
#zconsent #zof #zMcGraw #zHill # z Education.
,Introduction
After going over the class expectations, we spend the first part of class discussing and
illustrating the demand for auditing and the role of auditing in society. If students are to be
interested and excited to dig in and learn this daunting new material, they need to be convinced
that it is important and useful. Thus, we also emphasize that the concepts underlying auditing are
useful in many contexts other than auditing, including consulting and management.
Later in the class, we might ask the students how they would audit the automobile revenues
(say $100 billion) of a large automobile manufacturer. We tell them that each car and truck has
an invoice on the window and in the company's computer system, and that 8 million cars and
trucks were sold. We then ask them how many invoices out of 8 million they want to examine in
order to verify the $100 billion of revenues in the financial statements. Of course, you will get
some outlandish answers (e.g., 400,000 invoices). We eventually tell them that you may not look
at any invoices and that you may rely solely on the company‘s internal controls in conjunction
with a careful ratio analysis or other type of analytical procedure. This type of example quickly
gets the students' attention that auditing involves a substantial amount of judgment and common
sense.
[LO 1-1] Tips for Learning Auditing
We spend a few minutes on this section emphasizing the differences between the study of
accounting (which they are very familiar with) and the study of auditing (which they are not).
We try to make sure they understand what auditing focuses on and how it is much more
conceptual than their other accounting courses. We introduce the idea of a ―tool kit‖ and how it
relates to what we will be covering during the course.
[LO 1-2] The Demand for Auditing and Assurance
We spend a reasonable amount of time during the first lecture discussing why there is a
demand for auditing and assurance services. Many students think that the demand for auditing is
driven by the requirements of the Securities laws. It is important that the students have some
basic understanding of the agency relationship that leads to the demand for auditing. Figure 1-1
provides a good framework for this discussion. We then bring in how the CPA fits this need with
the qualities of independence, integrity, and objectivity. Sometimes we do role-plays, asking
students to come to the front of the room. One is selling a car, while the other is interested in
buying it. We let them discuss their concerns, what information they want, what the incentives of
the two parties are, what information asymmetries might exist, etc. We then tie this scenario,
which most students are somewhat familiar with or at least can relate to, back to the idea of the
demand for auditing.
Use Figure 1-1
15-3
Copyright #z© #z2022 #zMcGraw #zHill #zEducation. #zAll #zrights #zreserved. #zNo #zreproduction #zor #zdistribution #zwithout #zthe #zprior #zwritten
#zconsent #zof #zMcGraw #zHill # z Education.
, An #zAssurance #zAnalogy: #zThe #zCase #zof #zthe #zHouse #zInspector
Sometimes #zit #zis #zdifficult #zfor #zstudents #zto #zgrasp #zthe #ztheoretical #zperspective #zof #zthe #zrole
#zaccounting #zand #zauditing #zplay #zin #zthe #zprincipal-agent #zrelationship, #zso #zwe #zuse #za #zpractical
#zanalogy #zto #zaid #ztheir #zunderstanding. #zWe #zgo #zover #zhow #za #zhouse #zinspection #zis #zsimilar #zto #za
#zfinancial #zstatement #zaudit #zincluding #zwho #zthe #zplayers #zare #zand #zhow #ztheir #zroles #zrelate #zto
#zwhat #zwe #zjust #zdiscussed. #zWe #zask #zthe #zstudents #zwhat #zis #zsimilar #zand #zdifferent #zbetween #zthe
#zhouse #zinspection #zand #zthe #zfinancial #zstatement #zaudit #zbeginning #zwith #zTable #z1-1. #zLastly, #zwe
#zask #zthe #zstudents #zfor #zother #zexamples #zof #zassurance #zservices #zand #zagain #ztry #zto #zrelate #zthe
#zspecifics #zof #zeach #zto #zthe #zcharacteristics #zlisted #zin # z Table #z1-1.
Use #zTable #z1-1
We #zthen #zintroduce #zthe #zconcept #zof #z―management #zassertions‖ #zby #zasking #zthe #zstudents
#zwhat #zspecific #zassertions #zthe #zcompany #zis #zmaking #zabout #zspecific #zfinancial #zstatement #zitems
#z(for #zexample: #zcash #zor #zinventory). #zThey #zusually #zcan #zcome #zup #zwith #zthe #zmost #zobvious
#zones: #zexistence, #zfairly #zand #zaccurately #zrecorded, #zand #zall #zitems #zare #zincluded. #zThey #zmight
#zneed #zto #zbe #zpushed #zfor #zsome #zof #zthe #zothers. #zThey #zmay #zalso #zfail #zto #zdistinguish #zbetween
#zassertions #zin # z terms # z of # z account # z balances # z and #zassertions #zin #zterms #zof #ztransactions. #zIt #zis
#zuseful #zto #zhelp #zthem #zunderstand #zthe #zdifferences #zbetween #zassertions #zfor #ztransactions #zand
#zbalances #zbut #zalso #zhow #zthey #zare #zrelated. #zThen #zwe #zask #zthem #zhow, #zas #zan #zauditor, #z you
#zmight #zgo #zabout #zcollecting #zevidence #zon #zthe #zcash #zaccount, #zbringing #zin #zwhat #zassertions #zare
#zmost #zimportant #zand #zwhy. #zWe #zlike #zto #zemphasize #zthe #zdifferences #zbetween #zassertions #zabout
#zthe #zaccount #zbalance #zat #zthe #zend #zof #zthe #zperiod #zand #zthe #ztransactions #zposted #zto #zthe #zaccount
#zduring #zthe #zperiod, #zrelating #zthese #zconcepts #zto #zeach #zother #zand #zto #zthe #zidea #zof #zrisk #zfrom #zan
#zaudit #zperspective.
Use #zTable #z1-2
Next, #zwe #ztalk #zabout #zwhat #zelse #zthe #zprospective #zinvestor #zwould #zwant #zto #zknow #zbesides
#zthe #zquality #zof #zmanagement‘s #zassertions. #zFinally, #zwe #zrelate #zall #zof #zthis #zback #zto #zTable #z1-1.
#zProblem #z24 #zcould #zbe #zcovered #zhere.
[LO #z1-4] #zFundamental #zConcepts #zin #zConducting #za #zFinancial #zStatement #zAudit
In #zthis #zsection, #zwe #zdiscuss #zexamples #zof #zthe #zfundamental #zconcepts #zin #za #zfinancial
#zstatement #zaudit: #zmateriality, #zaudit #zrisk, #zand #zevidence. #zOur #zphilosophy #zis #zthat #zit #zis #zmuch
#zbetter #zfor #zstudents #zto #zgrasp #zthe #zfundamental #zprinciples #zand #zconcepts #zof #zauditing #zearly #zon,
#zrather #zthan #zimmerse #zthem #zin #zthe #zdetails #zof #zreporting, #zethics, #zor #zlegal #zliability #ztoo #zsoon.
#zWe #zuse #zFigure #z1-2 #zto #zpresent #za #zsimple #zoverview #zof #zthe #zaudit #zprocess #zand #zthen #zintroduce
#zthe #zthree #zfundamental #zconcepts #zand #zthe #zconceptual #zand #zprocedural #zdetails #zthat #za #zfinancial
#zstatement #zaudit #zis #zbuilt #zon: #zmateriality, #zaudit #zrisk, #zand #zevidence #zrelating #zto #zmanagement
#zassertions.
Use #zFigure #z1-2
This #zis #zan #zextremely #zimportant #zsection #zas #zmuch #zof #zthe #zrest #zof #zthe #zcourse #zis #zbuilt
15-4
Copyright #z© #z2022 #zMcGraw #zHill #zEducation. #zAll #zrights #zreserved. #zNo #zreproduction #zor #zdistribution #zwithout #zthe #zprior #zwritten
#zconsent #zof #zMcGraw #zHill # z Education.
Auditing & Assurance Services A Systematic Approach 12e
#z #z #z #z #z #z #z
Messier
#z
Chapter 1 #z
An Introduction to Assurance and Financial Statement Auditing
#z #z #z #z #z #z #z
Internet
Multiple- #zAssignment
Review Discussion
Learning #zObjectives #zChoice Problems s/
#z Question #zCases
#zQuestion #zEarthWear
s
s Mini-Cases
#z(EWMC)
LO #z1-1: #zUnderstand #zwhy
#zstudying #zauditing #zcan #zbe
#zvaluable #zto #zyou #zwhether #zor
1 29 30
#znot #zyou #zplan #zto #zbecome #zan
#zauditor, #zand #zwhy #zit #zis
#zdifferent #zfrom #zstudying
accounting.
LO #z1-2: #zUnderstand #zthe
#zdemand #zfor #zauditing #zand #zbe
2,3,4 13,14,20 24,25 29
#zable #zto #zexplain #zthe #zdesired
#zcharacteristics #zof
auditors #zand #zaudit #zservices.
LO #z1-3: #zKnow #zthe #zbasic
definition #zof #za #zfinancial 5,6 13,14,15,16 25
#zstatement #zaudit.
LO #z1-4: #zUnderstand #zthree
#zfundamental #zconcepts #zthat
7 17,18 25
#zunderlie #zfinancial #zstatement
auditing.
LO #z1-5: #zUnderstand #zwhy
sampling #zis #zimportant #zin #zan 8
#zaudit.
LO #z1-6: #zBe #zable #zto #zdescribe
#zthe #zbasic #zfinancial #zstatement EWMC
9, #z10 17,19,20 26
#zauditing #zprocess #zand #zthe
#zphases #zin #zwhich #zan #zaudit #zis
#zcarried #zout.
LO #z1-7: #zKnow #zwhat #zan #zaudit
#zreport #zis #zand #zunderstand #zthe 11 21,22,23 27,28
nature #zof #zan #zunqualified #zreport.
LO #z1-8: #zUnderstand #zhow
#ztechnology #zand #zaudit #zdata
#zanalytics #zare #zchanging #zaudits
#zin #zexciting #zways.
LO #z1-9: #zUnderstand #zwhy
#zauditing 12 30
demands #zlogic, #zreasoning, #zand
#zresourcefulness.
NOTE: #zReferences #zto #zauditing #zstandards #zin #zthe #zinstructor #zmanual #zfollow #za #zsimilar #zconvention #zto #zthat
followed #zin #zthe #ztext: #zAICPA #zstandards #zwill #zbe #zreferenced #zby #zclarified #zAU #zsection #zand #zPCAOB
#z
standards #zwill #zbe #zreferenced #zby #zAuditing #zStandard #z(AS) #znumber.
#z
15-1
Copyright #z© #z2022 #zMcGraw #zHill #zEducation. #zAll #zrights #zreserved. #zNo #zreproduction #zor #zdistribution #zwithout #zthe #zprior #zwritten
#zconsent #zof #zMcGraw #zHill # z Education.
,END #zOF #zCHAPTER #zMATERIALS #zCOMPARISON #zCHART
Number Number
Comparison
in #z11th #zedition in #z12th #zedition
1-1 Unchanged 1-1
1-2 Unchanged 1-2
1-3 Unchanged 1-3
1-4 Unchanged 1-4
1-5 Unchanged 1-5
1-6 Revised 1-6
1-7 Unchanged 1-7
1-8 Unchanged 1-8
1-9 Unchanged 1-9
1-10 Unchanged 1-10
1-11 Unchanged 1-11
1-12 Unchanged 1-12
1-13 Unchanged 1-13
1-14 Unchanged 1-14
1-15 Unchanged 1-15
1-16 Unchanged 1-16
1-17 Unchanged 1-17
1-18 Unchanged 1-18
1-19 Unchanged 1-19
1-20 Unchanged 1-20
1-21 Unchanged 1-21
1-22 Unchanged 1-22
1-23 Unchanged 1-23
1-24 Unchanged 1-24
1-25 Revised 1-25
1-26 Revised 1-26
1-27 Unchanged 1-27
1-28 Unchanged 1-28
1-29 Unchanged 1-29
1-30 Unchanged 1-30
When #zstudents #zenter #zthe #zfirst #zintroductory #zclass, #zthey #zseldom #zunderstand #zwhat #zassurance
#zor #zauditing #zentails. #zGenerally, #zthey #zwill #znot #zhave #zread #zChapter #z1 #zbefore #zclass, #zso #zit‘s
#zimportant #zto #zspend #zthe #ztime #znecessary #zduring #zthe #zfirst #zclass #zto #zcapture #zstudents‘ #zattention
#zand #zstimulate #ztheir #zinterest #zin #zauditing.
15-2
Copyright #z© #z2022 #zMcGraw #zHill #zEducation. #zAll #zrights #zreserved. #zNo #zreproduction #zor #zdistribution #zwithout #zthe #zprior #zwritten
#zconsent #zof #zMcGraw #zHill # z Education.
,Introduction
After going over the class expectations, we spend the first part of class discussing and
illustrating the demand for auditing and the role of auditing in society. If students are to be
interested and excited to dig in and learn this daunting new material, they need to be convinced
that it is important and useful. Thus, we also emphasize that the concepts underlying auditing are
useful in many contexts other than auditing, including consulting and management.
Later in the class, we might ask the students how they would audit the automobile revenues
(say $100 billion) of a large automobile manufacturer. We tell them that each car and truck has
an invoice on the window and in the company's computer system, and that 8 million cars and
trucks were sold. We then ask them how many invoices out of 8 million they want to examine in
order to verify the $100 billion of revenues in the financial statements. Of course, you will get
some outlandish answers (e.g., 400,000 invoices). We eventually tell them that you may not look
at any invoices and that you may rely solely on the company‘s internal controls in conjunction
with a careful ratio analysis or other type of analytical procedure. This type of example quickly
gets the students' attention that auditing involves a substantial amount of judgment and common
sense.
[LO 1-1] Tips for Learning Auditing
We spend a few minutes on this section emphasizing the differences between the study of
accounting (which they are very familiar with) and the study of auditing (which they are not).
We try to make sure they understand what auditing focuses on and how it is much more
conceptual than their other accounting courses. We introduce the idea of a ―tool kit‖ and how it
relates to what we will be covering during the course.
[LO 1-2] The Demand for Auditing and Assurance
We spend a reasonable amount of time during the first lecture discussing why there is a
demand for auditing and assurance services. Many students think that the demand for auditing is
driven by the requirements of the Securities laws. It is important that the students have some
basic understanding of the agency relationship that leads to the demand for auditing. Figure 1-1
provides a good framework for this discussion. We then bring in how the CPA fits this need with
the qualities of independence, integrity, and objectivity. Sometimes we do role-plays, asking
students to come to the front of the room. One is selling a car, while the other is interested in
buying it. We let them discuss their concerns, what information they want, what the incentives of
the two parties are, what information asymmetries might exist, etc. We then tie this scenario,
which most students are somewhat familiar with or at least can relate to, back to the idea of the
demand for auditing.
Use Figure 1-1
15-3
Copyright #z© #z2022 #zMcGraw #zHill #zEducation. #zAll #zrights #zreserved. #zNo #zreproduction #zor #zdistribution #zwithout #zthe #zprior #zwritten
#zconsent #zof #zMcGraw #zHill # z Education.
, An #zAssurance #zAnalogy: #zThe #zCase #zof #zthe #zHouse #zInspector
Sometimes #zit #zis #zdifficult #zfor #zstudents #zto #zgrasp #zthe #ztheoretical #zperspective #zof #zthe #zrole
#zaccounting #zand #zauditing #zplay #zin #zthe #zprincipal-agent #zrelationship, #zso #zwe #zuse #za #zpractical
#zanalogy #zto #zaid #ztheir #zunderstanding. #zWe #zgo #zover #zhow #za #zhouse #zinspection #zis #zsimilar #zto #za
#zfinancial #zstatement #zaudit #zincluding #zwho #zthe #zplayers #zare #zand #zhow #ztheir #zroles #zrelate #zto
#zwhat #zwe #zjust #zdiscussed. #zWe #zask #zthe #zstudents #zwhat #zis #zsimilar #zand #zdifferent #zbetween #zthe
#zhouse #zinspection #zand #zthe #zfinancial #zstatement #zaudit #zbeginning #zwith #zTable #z1-1. #zLastly, #zwe
#zask #zthe #zstudents #zfor #zother #zexamples #zof #zassurance #zservices #zand #zagain #ztry #zto #zrelate #zthe
#zspecifics #zof #zeach #zto #zthe #zcharacteristics #zlisted #zin # z Table #z1-1.
Use #zTable #z1-1
We #zthen #zintroduce #zthe #zconcept #zof #z―management #zassertions‖ #zby #zasking #zthe #zstudents
#zwhat #zspecific #zassertions #zthe #zcompany #zis #zmaking #zabout #zspecific #zfinancial #zstatement #zitems
#z(for #zexample: #zcash #zor #zinventory). #zThey #zusually #zcan #zcome #zup #zwith #zthe #zmost #zobvious
#zones: #zexistence, #zfairly #zand #zaccurately #zrecorded, #zand #zall #zitems #zare #zincluded. #zThey #zmight
#zneed #zto #zbe #zpushed #zfor #zsome #zof #zthe #zothers. #zThey #zmay #zalso #zfail #zto #zdistinguish #zbetween
#zassertions #zin # z terms # z of # z account # z balances # z and #zassertions #zin #zterms #zof #ztransactions. #zIt #zis
#zuseful #zto #zhelp #zthem #zunderstand #zthe #zdifferences #zbetween #zassertions #zfor #ztransactions #zand
#zbalances #zbut #zalso #zhow #zthey #zare #zrelated. #zThen #zwe #zask #zthem #zhow, #zas #zan #zauditor, #z you
#zmight #zgo #zabout #zcollecting #zevidence #zon #zthe #zcash #zaccount, #zbringing #zin #zwhat #zassertions #zare
#zmost #zimportant #zand #zwhy. #zWe #zlike #zto #zemphasize #zthe #zdifferences #zbetween #zassertions #zabout
#zthe #zaccount #zbalance #zat #zthe #zend #zof #zthe #zperiod #zand #zthe #ztransactions #zposted #zto #zthe #zaccount
#zduring #zthe #zperiod, #zrelating #zthese #zconcepts #zto #zeach #zother #zand #zto #zthe #zidea #zof #zrisk #zfrom #zan
#zaudit #zperspective.
Use #zTable #z1-2
Next, #zwe #ztalk #zabout #zwhat #zelse #zthe #zprospective #zinvestor #zwould #zwant #zto #zknow #zbesides
#zthe #zquality #zof #zmanagement‘s #zassertions. #zFinally, #zwe #zrelate #zall #zof #zthis #zback #zto #zTable #z1-1.
#zProblem #z24 #zcould #zbe #zcovered #zhere.
[LO #z1-4] #zFundamental #zConcepts #zin #zConducting #za #zFinancial #zStatement #zAudit
In #zthis #zsection, #zwe #zdiscuss #zexamples #zof #zthe #zfundamental #zconcepts #zin #za #zfinancial
#zstatement #zaudit: #zmateriality, #zaudit #zrisk, #zand #zevidence. #zOur #zphilosophy #zis #zthat #zit #zis #zmuch
#zbetter #zfor #zstudents #zto #zgrasp #zthe #zfundamental #zprinciples #zand #zconcepts #zof #zauditing #zearly #zon,
#zrather #zthan #zimmerse #zthem #zin #zthe #zdetails #zof #zreporting, #zethics, #zor #zlegal #zliability #ztoo #zsoon.
#zWe #zuse #zFigure #z1-2 #zto #zpresent #za #zsimple #zoverview #zof #zthe #zaudit #zprocess #zand #zthen #zintroduce
#zthe #zthree #zfundamental #zconcepts #zand #zthe #zconceptual #zand #zprocedural #zdetails #zthat #za #zfinancial
#zstatement #zaudit #zis #zbuilt #zon: #zmateriality, #zaudit #zrisk, #zand #zevidence #zrelating #zto #zmanagement
#zassertions.
Use #zFigure #z1-2
This #zis #zan #zextremely #zimportant #zsection #zas #zmuch #zof #zthe #zrest #zof #zthe #zcourse #zis #zbuilt
15-4
Copyright #z© #z2022 #zMcGraw #zHill #zEducation. #zAll #zrights #zreserved. #zNo #zreproduction #zor #zdistribution #zwithout #zthe #zprior #zwritten
#zconsent #zof #zMcGraw #zHill # z Education.
