Atlantica Cinemas Limited: Behind the Screens at a Small Business Audit

ABSTRACT This CPA‐style case focuses on Atlantica Cinemas, an independent cinema chain operating in Atlantic Canada. Students are called upon to draft an audit planning memo that considers the nature of the company's operations, structure, and ownership. Several key financial reporting issues are also explored. This case is designed for capstone or early graduate‐level courses, as well as later portions of undergraduate audit and assurance courses where students have experience with financial reporting and assurance topics.