SOLUTIONS — Comprehensive Assurance & Systems Tool: An Integrated Practice Set, 4th Edition — Laura R. Ingraham & Greg Jenkins

The Instructor’s Solutions Manual for Comprehensive Assurance & Systems Tool (CAST), 4th Edition by Laura R. Ingraham (with Greg Jenkins) provides full, step-by-step worked solutions to all exercises and assignments within the CAST integrated practice set. This resource is targeted for instructors in auditing, accounting information systems, or intermediate accounting courses, helping with lecture planning, assignment validation, and exam question design. The solutions mirror the practice set’s structure as laid out in the CAST 4th Edition by Pearson. The text’s modules include the Manual Accounting Information System, transaction sets (such as Transaction Set A, Transaction Set B, Transaction Set C), along with general accounting modules such as Chart of Accounts, Supporting Documents, General Journal, Sales Register, Cash Receipts Journal, Purchases Journal, Cash Disbursements Journal, Payroll Journal, and subsidiary ledgers (e.g. Accounts Receivable, Inventory, Accounts Payable, Employee Payroll, Fixed Asset) leading into General Ledger. In addition, the solutions cover computerized modules—Spreadsheet Applications (Excel 2016), General Ledger Applications using Sage 50, Database Applications (Access 2016)—and the Assurance Module, which addresses Client Acceptance, Understanding the Business Environment, Identification of Audit Tests for the Expenditure Cycle, Selection of Audit Tests and Risk Assessment for the Expenditure Cycle, Performance of Audit Tests for the Revenue Cycle, and Completing the Audit.