Auditing and Accounting Cases: Investigating Issues of Fraud and Professional Ethics / Edition 3

Paperback (Print)
Rent
Rent from BN.com
$9.29
(Save 88%)
Est. Return Date: 09/27/2014
Buy New
Buy New from BN.com
$64.27
Buy Used
Buy Used from BN.com
$51.52
(Save 31%)
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 97%)
Other sellers (Paperback)
  • All (13) from $1.99   
  • New (4) from $6.00   
  • Used (9) from $1.99   

Overview

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. This type of approach has long been acknowledged as a superior manner in which to teach. Since the authors present the concepts of auditing using actual corporate contexts, they seek to provided students with a real-life appreciation of these issues and clearly demonstrate the value of the Sarbanes-Oxley Act of 2002 and the post-Sarbanes technical audit guidance.

The Third Edition has been updated to reflect all of the major changes happening in today’s society with actual companies such as Enron, WorldCom, Qwest, Sunbeam, that have become synonymous with the capital markets’ crisis in confidence. With 45 different short cases, instructors can assign 8 to 9 different cases for each of four different semesters.

Read More Show Less

Product Details

  • ISBN-13: 9780078110818
  • Publisher: McGraw-Hill Higher Education
  • Publication date: 3/23/2010
  • Edition description: Older Edition
  • Edition number: 3
  • Pages: 288
  • Sales rank: 1,112,778
  • Product dimensions: 6.30 (w) x 9.00 (h) x 0.50 (d)

Table of Contents

Section 1 Fraud Cases: Violations of Accounting Principles

Case 1.1 Waste Management: The Matching Principle

Case 1.2 WorldCom: The Revenue Recognition Principle

Case 1.3 Qwest: The Full Disclosure Principle

Case 1.4 Sunbeam: The Revenue Recognition Principle

Case 1.5 Waste Management: The Definition of an Asset

Case 1.6 Enron: The Revenue Recognition Principle

Case 1.7 WorldCom: The Matching Principle

Case 1.8 The Fund of Funds: The Conservatism Constraint

Case 1.9 Qwest: The Revenue Recognition Principle

Case 1.10 The Baptist Foundation of Arizona: The Conservatism Constraint

Case 1.11 WorldCom: The Definition of an Asset
Section 2 Ethics and Professional Responsibility Cases

Case 2.1 Enron: Independence

Case 2.2 Waste Management: Due Care

Case 2.3 WorldCom: Professional Responsibility

Case 2.4 Enron: Quality Assurance

Case 2.5 Sunbeam: Due Care

Case 2.6 The Fund of Funds: Independence

Case 2.7 Bernard L. Madoff Investment and Securities: A Focus on Auditors’ Legal Liability and Due Care

Case 2.8 Enron: Audit Documentation
Section 3 Fraud and Inherent Risk Assessment Cases

Case 3.1 Enron: Understanding the Client’s Business and Industry

Case 3.2 The Baptist Foundation of Arizona: Related Party Transactions

Case 3.3 WorldCom: Significant Business Acquisitions

Case 3.4 Sunbeam: Incentives and Pressure to Commit Fraud

Case 3.5 Qwest: Understanding the Client’s Business and Industry

Case 3.6 The Fund of Funds: Related Party Transactions

Case 3.7 Waste Management: Understanding the Client’s Business and Industry
Section 4 Internal Control Systems: Entity-Level Control Cases

Case 4.1 Enron: The Control Environment

Case 4.2 Waste Management: General Computing Controls

Case 4.3 The Baptist Foundation of Arizona: The Whistleblower Hotline

Case 4.4 WorldCom: The Internal Audit Function

Case 4.5 Waste Management: Top-Side Adjusting Journal Entries
Section 5 Internal Control Systems: Control Activity

Case 5.1 The Fund of Funds: Valuation of Investments

Case 5.2 Enron: Presentation and Disclosure of Special-Purpose Entities

Case 5.3 Sunbeam: Completeness of the Restructuring Reserve

Case 5.4 Qwest: Occurrence of Revenue

Case 5.5 The Baptist Foundation of Arizona: Presentation and Disclosure of Related Parties

Case 5.6 Waste Management: Valuation of Fixed Assets

Case 5.7 Qwest: Occurrence of Revenue
Appendix Company Cases

Case A.1 Enron

Case A.2 Waste Management

Case A.3 WorldCom

Case A.4 Sunbeam

Case A.5 Qwest

Case A.6 The Baptist Foundation of Arizona

Case A.7 The Fund of Funds
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)