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Auditing After Sarbanes-Oxley,9780073526690

Auditing After Sarbanes-Oxley

by ;
ISBN13:

9780073526690

ISBN10:
007352669X
Format:
Paperback
Pub. Date:
2/21/2006
Publisher(s):
McGraw-Hill/Irwin
List Price: $60.00
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Summary

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.

Table of Contents

PREFACE

SECTION 1 ETHICS AND PROFESSIONAL RESPONSIBILITY

Case 1.1 Enron: A Focus on Independence and Ethics

Case 1.2 Enron: A Focus on Quality Assurance

Case 1.3 Waste Management: A Focus on Ethics and Due Professional Care

Case 1.4 WorldCom: A Focus on Professional Responsibility

Case 1.5 Sunbeam: A Focus on Ethics and Due Professional Care

Case 1.6 The Funds of Funds: A Focus on Independence

Case 1.7 The Funds of Funds: A Focus on Client Confidentiality

SECTION 2 UNDERSTANDING THE CLIENTS BUSINESS AND INDUSTRY

Case 2.1 Enron: A Focus on Fraud and Inherent Risk Assessment

Case 2.2 Waste Management: A Focus on Fraud and Inherent Risk Assessment

Case 2.3 WorldCom: A Focus on Fraud and Inherent Risk Assessment

Case 2.4 Sunbeam: A Focus on Fraud and Inherent Risk Assessment

Case 2.5 Qwest: A Focus on Fraud and Inherent Risk Assessment

Case 2.6 The Baptist Foundation of Arizona: A Focus on Fraud and Inherent Risk Assessment

Case 2.7 The Funds of Funds: A Focus on Fraud & Inherent Risk Assessment

SECTION 3 INTERNAL CONTROL SYSTEMS

Case 3.1 Enron: A Focus on Company Level Controls

Case 3.2 Waste Management: A Focus on Company Level Controls

Case 3.3 Waste Management: A Focus on General Computing Controls

Case 3.4 The Baptist Foundation of Arizona: A Focus on Company Level Controls

Case 3.5 The Funds of Funds: A Focus on Company Level Controls

Case 3.6 WorldCom: A Focus on Internal Controls

Case 3.7 WorldCom: A Focus on Internal Audit

Case 3.8 Qwest: A Focus on Company Level Controls

Case 3.9 Waste Management: A Focus on Top-Side Adjustments

Case 3.10 The Baptist Foundation of Arizona: A Focus on Period-End Financial Reporting Process

SECTION 4 AUDIT OF ACCOUNTS, PROCESSES, AND ASSERTIONS

Case 4.1 Enron: A Focus on Evidence Chewco Special Purpose Entity

Case 4.2 Qwest: A Focus on Evidence IRU Swap Transactions

Case 4.3 Enron: A Focus on Revenue Recognition

Case 4.4 Waste Management: A Focus on Capitalization of Expenses

Case 4.5 Waste Management: A Focus on Depreciation and Amortization

Case 4.6 WorldCom: A Focus on Line Cost Accruals

Case 4.7 Sunbeam: A Focus on Restructuring Reserves

Case 4.8 Sunbeam: A Focus on Revenue Recognition

Case 4.9 Qwest: A Focus on Revenue Recognition

Case 4.10 The Baptist Foundation of Arizona: A Focus on Presentation and Disclosure

Case 4.11 Qwest: A Focus on Presentation and Disclosure

APPENDIX A 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 Funds of Funds

APPENDIX B FINANCIAL STATEMENTS

Case B.1 Waste Management

Case B.2 WorldCom

Case B.3 Sunbeam

Case B.4 Qwest

INDEX



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