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Full Description
The approach used by Thibodeau and Freier emphasizes the substantial benefits of using real-life case examples in helping to impart knowledge related to the practice of auditing. For the fourth edition of Auditing and Accounting Cases: Investigating Issues of Fraud and Professional Ethics the authors continue their quest to be known as the most current auditing and accounting case book on the market. In that spirit, all case questions in the fourth edition have been revised to incorporate the eight new standards adopted by the PCAOB (i.e., AS 8 - AS 15) that relate to the auditor's assessment of and response to risk in an audit and that include guidance related to audit planning, supervision, materiality, and evidence.This flexible case book is perfect for educators to prepare future audit professionals with 45 cases focusing on specific and relevant audit issues. These cases focus on specific auditing issues directly impacted by Sarbanes Oxley and Dodd-Frank, using the actual companies-Madoff, Enron, WorldCom, Quest, Sunbeam-that have become synonymous with the capital markets' crisis in confidence.
Contents
Section 1 Fraud CasesWaste Management: The Matching PrincipleCase 1.2 WorldCom: The Revenue Recognition PrincipleCase 1.3 Qwest: The Full Disclosure PrincipleCase 1.4 Sunbeam: The Revenue Recognition PrincipleCase 1.5 Waste Management: The Definition of an AssetCase 1.6 Enron: The Revenue Recognition PrincipleCase 1.7 WorldCom: The Matching PrincipleCase 1.8 Bernard L. Madoff Investment and Securities: Broker-Dealer FraudCase 1.9 Qwest: The Revenue Recognition PrincipleCase 1.10 The Baptist Foundation of Arizona: The Conservatism ConstraintCase 1.11 WorldCom: The Definition of an AssetCase 1.12 Bernard L. Madoff Investment and Securities: The Role of the Securities & Exchange Commission (SEC)Section 2 Ethics and Professional Responsibility CasesCase 2.1 Enron: IndependenceCase 2.2 Waste Management: Due CareCase 2.3 WorldCom: Professional ResponsibilityCase 2.4 Enron: Quality AssuranceCase 2.5 Sunbeam: Due CareCase 2.6 Bernard L. Madoff Investment and Securities: A Focus on Auditors' and Accountants' Legal LiabilityCase 2.7 Enron: Audit DocumentationSection 3 Fraud and Inherent Risk Assessment CasesCase 3.1 Enron: Understanding the Client's Business and IndustryCase 3.2 The Baptist Foundation of Arizona: Related Party TransactionsCase 3.3 WorldCom: Significant Business AcquisitionsCase 3.4 Sunbeam: Incentives and Pressure to Commit FraudCase 3.5 Qwest: Understanding the Client's Business and IndustryCase 3.6 Bernard L. Madoff Investment and Securities: A Focus on Related Party TransactionsCase 3.7 Waste Management: Understanding the Client's Business and IndustrySection 4 Internal Control Systems: Entity-Level Control CasesCase 4.1 Enron: The Control EnvironmentCase 4.2 Waste Management: General Computing ControlsCase 4.3 The Baptist Foundation of Arizona: The Whistleblower HotlineCase 4.4 WorldCom: The Internal Audit FunctionCase 4.5 Waste Management: Top-Side Adjusting Journal EntriesSection 5 Internal Control Systems: Control ActivityCase 5.1 The Fund of Funds: Valuation of InvestmentsCase 5.2 Enron: Presentation and Disclosure of Special-Purpose EntitiesCase 5.3 Sunbeam: Completeness of the Restructuring ReserveCase 5.4 Qwest: Occurrence of RevenueCase 5.5 The Baptist Foundation of Arizona: Presentation and Disclosure of Related PartiesCase 5.6 Waste Management: Valuation of Fixed AssetsCase 5.7 Qwest: Occurrence of RevenueCompany CasesCase 1 EnronCase 2 Waste ManagementCase 3 WorldComCase 4 SunbeamCase 5 QwestCase 6 The Baptist Foundation of ArizonaCase 7 The Fund of FundsNER(01): WOW
