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Knapp's market-leading casebook stresses the people" aspect of independent audits. This casebook is intended to help students recognize the red flags" that often accompany problem audits. Another goal of this text is to help students more readily grasp key auditing concepts and procedures by illustrating those items in real-world contexts. The use of real-world cases also acquaints students with the work environment of auditors. Professors can use this casebook as a supplemental text for the first undergraduate auditing course or as a primary text for a second undergraduate auditing course or a graduate-level auditing seminar. Selected cases in this text are also suitable for use in financial accounting courses.
SECTION 1. Comprehensive Cases 1.1. Enron Corporation 1.2 Livent Inc. 1.3. Health Management, Inc. 1.4 AMRE, Inc. 1.5 The Leslie Fay Companies 1.6 Star Technologies 1.7 Lincoln Savings and Loan Association 1.8 Crazy Eddie, Inc. 1.9 ZZZZ Best Company, Inc. 1.10 ESM Government Securities, Inc. 1.11 United States Surgical Corporation 1.12 The Fund of Funds, Ltd. SECTION 2 Audits of High-Risk Accounts 2.1 Doughtie's Foods, Inc. 2.2 Flight Transportation Corporation 2.3 J.B. Hanauer & Co. 2.4 CapitalBanc Corporation 2.5 General Technologies Group Ltd. 2.6 Giant Stores Corporation SECTION 3 Internal Control Issues 3.1 The Trolley Dodgers 3.2 Howard Street Jewelers, Inc. 3.3 Saks Fifth Avenue. 3.4 Triton Energy Ltd. 3.5 Goodner Brothers, Inc. 3.6 Troberg Stores SECTION 4 Ethical Responsibilities of Accountants 4.1 Creve Couer Pizza, Inc. 4.2 Jamaica Water Properties. 4.3 Suzette Washington, Accounting Major 4.4 Oak Industries, Inc. 4.5 F&C International, Inc. 4.6 Laurel Valley Estates 4.7 Rocky Mount Undergarment Company, Inc. SECTION 5 Ethical Responsibilities of Independent Auditors 5.1 Cardillo Travel Systems, Inc. 5.2 The PTL Club 5.3 Zaveral Boosalis Raisch 5.4 Mallon Resources Corporation 5.5 Ryden Trucking, Inc. 5.6 Koger Properties, Inc. 5.7 American Fuel & Supply Company, Inc. SECTION 6 Professional Roles 6.1 Leigh Ann Walker, Staff Accountant 6.2 Bill DeBurger, In-Charge Accountant 6.3 Sarah Russell, Staff Accountant 6.4 Tommy O'Connell, Audit Senior 6.5 Avis Love, Staff Accountant 6.6 Charles Tollison, Audit Manager 6.7 Hamilton Wong, In-Charge Accountant SECTION 7 Professional Issues 7.1 CPA2Biz.com 7.2 National Medical Transportation Network 7.3 Texas Drug Warehouse 7.4 Hopkins v. Price Waterhouse 7.5 Taxing Transactions 7.6 Scott Fane, CPA 7.7 Stephen Gray, CPA 7.8 Stock Option Mania SECTION 8 Classic Litigation Cases 8.1 Fred Stern & Company, Inc. (Ultramares) 8.2 First Securities Company of Chicago (Hochfelder) 8.3 1136 Tenants Corporation 8.4 Equity Funding Corporation of America 8.5 National Student Marketing Corporation