Auditing after Sarbanes-Oxley: Illustrative Cases / Edition 2

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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.
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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
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