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.