Auditing after Sarbanes-Oxley: Illustrative Cases / Edition 2

Paperback (Print)
Rent
Rent from BN.com
$23.04
(Save 62%)
Est. Return Date: 09/29/2014
Buy New
Buy New from BN.com
$52.50
Buy Used
Buy Used from BN.com
$40.05
(Save 33%)
Item is in good condition but packaging may have signs of shelf wear/aging or torn packaging.
Condition: Used – Good details
Used and New from Other Sellers
Used and New from Other Sellers
from $1.99
Usually ships in 1-2 business days
(Save 96%)
Other sellers (Paperback)
  • All (13) from $1.99   
  • New (3) from $39.31   
  • Used (10) from $1.99   

Overview

This casebook is intended as a supplement to any primary auditing text, as it helps extend and focus classroom discussions on the impact of Sarbanes-Oxley. It grabs student interest by providing engaging, real- world examples of the auditing environment pre- and post-Sarbanes-Oxley.
The text presents a total of 35 "ripped from the headlines" cases organized within four sections:
1) Ethics and Professional Responsibility (7 cases),
2) Understanding the Client's Business and Industry (7 cases),
3) Internal Control Systems (10 cases),
4) Audits of Accounts, Processes and Assertions (11 Cases).
This organization closely follows that of most current auditing textbooks, making the cases easy to implement.
In addition to these cases, Appendix A presents seven lengthier, complete company cases giving instructors the flexibility to assign a single case to cover several learning objectives. Appendix B presents financial statements for four of the companies covered in Appendix A.
Read More Show Less

Product Details

  • ISBN-13: 9780073379494
  • Publisher: McGraw-Hill Companies, The
  • Publication date: 1/31/2008
  • Edition description: Older Edition
  • Edition number: 2
  • Pages: 288
  • Product dimensions: 6.30 (w) x 9.00 (h) x 0.50 (d)

Table of Contents


Fraud Cases: Violations of Generally Accepted Accounting Principles (GAAP)     1
Waste Management: The Matching Principle     3
WorldCom: The Revenue Recognition Principle     7
Qwest: The Full Disclosure Principle     11
Sunbeam: The Revenue Recognition Principle     17
Waste Management: The Definition of an Asset     21
Enron: The Revenue Recognition Principle     25
WorldCom: The Matching Principle     29
The Fund of Funds: The Conservatism Constraint     33
Qwest: The Revenue Recognition Principle     41
The Baptist Foundation of Arizona: The Conservatism Constraint     45
Ethics and Professional Responsibility Cases     49
Enron: Independence     51
Waste Management: Due Professional Care     55
WorldCom: Professional Responsibility     59
Enron: Quality Assurance     63
Sunbeam: Due Professional Care     67
The Fund of Funds: Independence     71
Fraud and Inherent Risk Assessment Cases     75
Enron: Understanding the Client's Business and Industry     77
The Baptist Foundation of Arizona: Related Party Transactions     81
WorldCom: Significant Business Acquisitions     85
Sunbeam: Incentives and Pressure to Commit Fraud     89
Qwest: Understanding the Client's Business and Industry     93
The Fund of Funds: Related Party Transactions     97
Waste Management: Understanding the Client's Business and Industry     103
Internal Control Systems: Entity-Level Control Cases     109
Enron: The Control Environment     111
Waste Management: Information Technology General Controls     115
The Baptist Foundation of Arizona: The Whistleblower Hotline     119
WorldCom: The Internal Audit Function     123
Waste Management: Top-Side Adjusting Journal Entries     127
Internal Control Systems: Control Activity Cases     131
The Fund of Funds: Valuation of Investments     133
Enron: Presentation and Disclosure of Special Purpose Entities     137
Sunbeam: Completeness of the Restructuring Reserve     143
Qwest: Occurrence of Revenue     147
The Baptist Foundation of Arizona: Presentation and Disclosure of Related Parties     153
Waste Management: Valuation of Fixed Assets     157
Qwest: Occurrence of Revenue     163
Company Cases     167
Enron     169
Waste Management     183
WorldCom      199
Sunbeam     213
Qwest     225
The Baptist Foundation of Arizona     239
The Fund of Funds     251
Read More Show Less

Customer Reviews

Be the first to write a review
( 0 )
Rating Distribution

5 Star

(0)

4 Star

(0)

3 Star

(0)

2 Star

(0)

1 Star

(0)

Your Rating:

Your Name: Create a Pen Name or

Barnes & Noble.com Review Rules

Our reader reviews allow you to share your comments on titles you liked, or didn't, with others. By submitting an online review, you are representing to Barnes & Noble.com that all information contained in your review is original and accurate in all respects, and that the submission of such content by you and the posting of such content by Barnes & Noble.com does not and will not violate the rights of any third party. Please follow the rules below to help ensure that your review can be posted.

Reviews by Our Customers Under the Age of 13

We highly value and respect everyone's opinion concerning the titles we offer. However, we cannot allow persons under the age of 13 to have accounts at BN.com or to post customer reviews. Please see our Terms of Use for more details.

What to exclude from your review:

Please do not write about reviews, commentary, or information posted on the product page. If you see any errors in the information on the product page, please send us an email.

Reviews should not contain any of the following:

  • - HTML tags, profanity, obscenities, vulgarities, or comments that defame anyone
  • - Time-sensitive information such as tour dates, signings, lectures, etc.
  • - Single-word reviews. Other people will read your review to discover why you liked or didn't like the title. Be descriptive.
  • - Comments focusing on the author or that may ruin the ending for others
  • - Phone numbers, addresses, URLs
  • - Pricing and availability information or alternative ordering information
  • - Advertisements or commercial solicitation

Reminder:

  • - By submitting a review, you grant to Barnes & Noble.com and its sublicensees the royalty-free, perpetual, irrevocable right and license to use the review in accordance with the Barnes & Noble.com Terms of Use.
  • - Barnes & Noble.com reserves the right not to post any review -- particularly those that do not follow the terms and conditions of these Rules. Barnes & Noble.com also reserves the right to remove any review at any time without notice.
  • - See Terms of Use for other conditions and disclaimers.
Search for Products You'd Like to Recommend

Recommend other products that relate to your review. Just search for them below and share!

Create a Pen Name

Your Pen Name is your unique identity on BN.com. It will appear on the reviews you write and other website activities. Your Pen Name cannot be edited, changed or deleted once submitted.

 
Your Pen Name can be any combination of alphanumeric characters (plus - and _), and must be at least two characters long.

Continue Anonymously

    If you find inappropriate content, please report it to Barnes & Noble
    Why is this product inappropriate?
    Comments (optional)