This casebook is a resource to use in the development of students' comprehension of critical auditing concepts. The casebook is suitable for both graduate and undergraduate students and can be used as a supplement to any auditing textbook. Students act as employees of Garcia and Foster, CPAs and conduct an internal inspection of the firm's audit of Alpine Cupcakes, Inc. Garcia and Foster is a fictitious regional firm with 20 offices located in large cities throughout the western United States. As part of its quality control procedures, the firm chooses five offices each year and conducts an internal inspection of a completed audit engagement.