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

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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.

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Product Details

  • ISBN-13: 9780078110818
  • Publisher: McGraw-Hill Higher Education
  • Publication date: 3/23/2010
  • Edition description: Older Edition
  • Edition number: 3
  • Pages: 288
  • 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
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