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With Auditing After Sarbanes-Oxley, you have a unique opportunity to bring your auditing coverage instantly up to date. Revised to include AS 5, this flexible casebook contains 42 cases focusing on specific auditing issues directly impacted by Sarbanes-Oxley, using the actual companies-Enron, WorldCom, Qwest, Sunbeam-that have become synonymous with the capital markets' crisis in confidence. The cases provide in-depth, up-to-date coverage of the post-Sarbanes technical audit guidance issued by the PCAOB, organized around the following themes: 1) Fraud Cases: Violations of Generally Accepted Accounting Principles (GAAP); 2) Ethics and Professional Responsibility Cases; 3) Fraud and Inherent Risk Assessment Cases; 4) Internal Control Systems: Entity-Level Control Cases and 5) Accounts, Processes and Assertions. Cases run only 3-5 pages in length, which dramatically reduces the time necessary for students to grasp key learning objectives. Your students will thank you for providing cutting-edge instruction in such an efficient manner. Discussion questions from each section will help to facilitate dialogue between you and your students, allowing for each individual student to firmly grasp the most important elements of each case. Each case focuses on one specific topic, ensuring student mastery of that topic. The unique format also provides instructors with significant flexibility in integrating the cases into their syllabus or lesson plan. Bring your auditing coverage firmly into the post-Enron era with Auditing After Sarbanes-Oxley!
Table of Contents
|Fraud Cases: Violations of Generally Accepted Accounting Principles (GAAP)||p. 1|
|Waste Management: The Matching Principle||p. 3|
|WorldCom: The Revenue Recognition Principle||p. 7|
|Qwest: The Full Disclosure Principle||p. 11|
|Sunbeam: The Revenue Recognition Principle||p. 17|
|Waste Management: The Definition of an Asset||p. 21|
|Enron: The Revenue Recognition Principle||p. 25|
|WorldCom: The Matching Principle||p. 29|
|The Fund of Funds: The Conservatism Constraint||p. 33|
|Qwest: The Revenue Recognition Principle||p. 41|
|The Baptist Foundation of Arizona: The Conservatism Constraint||p. 45|
|Ethics and Professional Responsibility Cases||p. 49|
|Enron: Independence||p. 51|
|Waste Management: Due Professional Care||p. 55|
|WorldCom: Professional Responsibility||p. 59|
|Enron: Quality Assurance||p. 63|
|Sunbeam: Due Professional Care||p. 67|
|The Fund of Funds: Independence||p. 71|
|Fraud and Inherent Risk Assessment Cases||p. 75|
|Enron: Understanding the Client's Business and Industry||p. 77|
|The Baptist Foundation of Arizona: Related Party Transactions||p. 81|
|WorldCom: Significant Business Acquisitions||p. 85|
|Sunbeam: Incentives and Pressure to Commit Fraud||p. 89|
|Qwest: Understanding the Client's Business and Industry||p. 93|
|The Fund of Funds: Related Party Transactions||p. 97|
|Waste Management: Understanding the Client's Business and Industry||p. 103|
|Internal Control Systems: Entity-Level Control Cases||p. 109|
|Enron: The Control Environment||p. 111|
|Waste Management: Information Technology General Controls||p. 115|
|The Baptist Foundation of Arizona: The Whistleblower Hotline||p. 119|
|WorldCom: The Internal Audit Function||p. 123|
|Waste Management: Top-Side Adjusting Journal Entries||p. 127|
|Internal Control Systems: Control Activity Cases||p. 131|
|The Fund of Funds: Valuation of Investments||p. 133|
|Enron: Presentation and Disclosure of Special Purpose Entities||p. 137|
|Sunbeam: Completeness of the Restructuring Reserve||p. 143|
|Qwest: Occurrence of Revenue||p. 147|
|The Baptist Foundation of Arizona: Presentation and Disclosure of Related Parties||p. 153|
|Waste Management: Valuation of Fixed Assets||p. 157|
|Qwest: Occurrence of Revenue||p. 163|
|Company Cases||p. 167|
|Waste Management||p. 183|
|The Baptist Foundation of Arizona||p. 239|
|The Fund of Funds||p. 251|
|Table of Contents provided by Ingram. All Rights Reserved.|