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Full Description
For undergraduate and graduate Auditing, Professional Research Case or capstone courses.Step through real auditing cases one by one in this comprehensive text.Auditing Cases 4/e, through a unique active learning approach, provides a comprehensive case book focusing on various auditing activities. Students learn to think critically and develop their interpersonal skills, which are increasingly important in the workplace. For the fourth edition, cases have been updated to reflect changes in professional standards. Cases dealing with real companies reflect the most recent real-world developments, and new cases have been added to provide timely coverage of high profile events.
Contents
Section 1 Client AcceptanceCases included in this Section1.1 Ocean Manufacturing, IncThe New Client Acceptance DecisionSection 2 Understanding the Client's Business and Assessing RiskCases included in this Section2.1 Your1040Return.com Evaluating eBusiness Revenue Recognition, Information Privacy,and Electronic Evidence Issues2.2 Dell Computer Corporation Evaluation of Client Business Risk2.3 Flash Technologies, IncRisk Analysis and Resolution of Client Issues2.4 Asher Farms IncUnderstanding of Client's Business EnvironmentSection 3 Professional and Ethical IssuesCases included in this Section3.1 A Day in the Life of Brent Dorsey Staff Auditor Professional Pressures3.2 Nathan Johnson's Rental Car Reimbursement Solving Ethical Dilemmas-Should He Pocket the Cash?3.3 The Anonymous Caller Recognizing It's a Fraud and Evaluating What to Do3.4 WorldCom The Story of a Whistleblower3.5 Hollinger International Realities of Audit-Related LitigationSection 4 Accounting Fraud and Auditor Legal LiabilityCases included in this Section4.1 Enron Corporation and Andersen, LLP Analyzing the Fall of Two Giants4.2 Comptronix CorporationIdentifying Inherent Risk and Control Risk Factors4.3 Cendant Corporation Assessing the Control Environment and Evaluating Risk of Financial Statement Fraud4.4 Waste Management, IncManipulating Accounting Estimate4.5 Xerox Corporation Evaluating Risk of Financial Statement Fraud4.6 Phar-Mor, IncAccounting Fraud, Litigation, and Auditor LiabilitySection 5 Internal Control over Financial ReportingCases included in this Section5.1 Simply Steam, CoEvaluation of Internal Control Environment5.2 Easy Clean, CoEvaluation of Internal Control Environment5.3 Red Bluff Inn & Cafe Establishing Effective Internal Control in a Small Business5.4 St. James Clothiers Evaluation of Manual and IT-Based Sales Accounting System Risks5.5 Collins Harp Enterprises Recommending IT Systems Development Controls5.6 Sarbox Scooter, IncScoping and Evaluation Judgments in the Audit of Internal Control over Financial Reporting5.7 Societe GeneraleHow a Low-Risk Trading Area Caused a $7.2 Billion LossSection 6 The Impact of Information TechnologyCases included in this Section6.1 Harley-Davidson, IncIdentifying eBusiness Risks and Related Assurance Services for the eBusiness Marketplace6.2 Jacksonville Jaguars Evaluating IT Benefits and Risks and Identifying Trust Services OpportunitiesSection 7 Planning MaterialityCases included in this Section7.1 Anne Aylor, IncDetermination of Planning Materiality and Tolerable MisstatementOther cases that discuss topics related to this section5.6 Sarbox Scooter, IncScoping and Evaluation Judgments in the Audit of Internal Control over Financial Reporting12.1 EyeMax Corporation Evaluation of Audit Differences12.2 Auto Parts, Inc.Considering Materiality When Evaluating Accounting Policies and Footnote DisclosuresSection 8 Analytical ProceduresCases included in this Section8.1 Laramie Wire ManufacturingUsing Analytical Procedures in Audit Planning8.2 Northwest Bank Developing Expectations for Analytical Procedures8.3 Burlingham Bees Using Analytical Procedures as Substantive TestsOther cases that discuss topics related to this section1.1 Ocean Manufacturing, Inc.The New Client Acceptance Decisio2.3 Flash Technologies, IncRisk Analysis and Resolution of Client IssuesSection 9 Auditing Cash and RevenuesCases included in this Section9.1 Wally's Billboard & Sign Supply The Audit of Cash9.2 Henrico Retail, Inc.Understanding the IT Accounting System and Identifying Audit Evidence for Retail Sales9.3 Longeta Corporation Auditing Revenue Contracts9.4 Bud's Big Blue Manufacturing Accounts Receivable ConfirmationsOther cases that discuss topics related to this section8.2 Northwest Bank Developing Expectations for Analytical Procedures8.3 Burlingham Bees Using Analytical Procedures as Substantive TestsSection 10 Planning and Performing Audit Procedures in the Revenue and Expenditure CyclesAn Audit SimulationCases included in this Section10.1 Southeast Shoe Distributor, IncIdentification of Tests of Controls for the Revenue Cycle(Sales and Cash Receipts)10.2 Southeast Shoe Distributor, IncIdentification of Substantive Tests for the Revenue Cycle(Sales and Cash Receipts)10.3 Southeast Shoe Distributor, IncSelection of Audit Tests and Risk Assessment for the Revenue Cycle(Sales and Cash Receipts)10.4 Southeast Shoe Distributor, IncPerformance of Tests of Transactions for the Expenditure Cycle(Acquisitions and Cash Disbursements)10.5 Southeast Shoe Distributor, IncPerformance of Tests of Balances for the Expenditure Cycle(Acquisitions and Cash Disbursements)Section 11 Developing and Evaluating Audit DocumentationCases included in this Section11.1 The Runners Shop Litigation Support Review of Audit Documentation for Notes PayableOther cases that discuss topics related to this section9.1 Wally's Billboard & Sign Supply The Audit of Cash9.2 Henrico Retail, IncUnderstanding the IT Accounting System and Identifying Audit Evidence for Retail Sales9.3 Longeta Corporation Auditing Revenue Contracts9.4 Bud's Big Blue ManufacturigAccounts Receivable Confirmations10.1-5 Southeast Shoe Distributor, Inc.An Audit SimulationSection 12 Completing the Audit, Reporting toManagement, and External ReportingCases included in this Section12.1 EyeMax Corporation Evaluation of Audit Differences12.2 Auto Parts, Inc.Considering Materiality When Evaluating Accounting Policies and Footnote Disclosures12.3 K&K Inc.Leveraging Audit Findings to Provide Value-Added Insights12.4 Surfer Dude Duds, IncConsidering the Going-Concern Assumption12.5 Murchison Technologies, IncEvaluating an Attorney's Response and Identifying the Proper Audit Report
