Auditing Cases : An Interactive Learning Approach

by Beasley, Mark S.; Buckless, Frank A.; Glover, Steven M.; Prawitt, Douglas F.

• ISBN13: 9780132423502
• ISBN10: 0132423502
• Edition: 4th
• Format: Paperback
• Copyright: 2008-08-07
• Publisher: Pearson College Div

Summary

Auditing Cases 4/e provides 44 auditing cases focusing on each of the major activities performed during an audit. Most of the cases are based on actual companies, and a number address financial reporting fraud. The cases are designed to engage the reader through the use of lively narrative and the introduction of emerging issues. The cases were chosen to provide hands-on exposure to realistic, focused, cases involving all aspects of the auditing process

Table of Contents

Client AcceptanceCases included in this Section

Ocean Manufacturing, Inc The New Client Acceptance Decision

Understanding the Clients Business and Assessing Risk Cases included in this Section

Your1040Return.com Evaluating eBusiness Revenue Recognition, Information Privacy, and Electronic Evidence Issues

Dell Computer Corporation Evaluation of Client Business Risk

Flash Technologies, Inc Risk Analysis and Resolution of Client Issues

Asher Farms Inc Understanding of Clients Business Environment

Professional and Ethical Issues Cases included in this Section

A Day in the Life of Brent Dorsey Staff Auditor Professional Pressures

Nathan Johnsons Rental Car Reimbursement Solving Ethical DilemmasShould He Pocket the Cash?

The Anonymous Caller Recognizing Its a Fraud and Evaluating What to Do

WorldCom The Story of a Whistleblower

Hollinger International Realities of Audit-Related Litigation

Accounting Fraud and Auditor Legal Liability Cases included in this Section

Enron Corporation and Andersen, LLP Analyzing the Fall of Two Giants

Comptronix Corporation Identifying Inherent Risk and Control Risk Factors

Cendant Corporation Assessing the Control Environment and Evaluating Risk of Financial Statement Fraud

Waste Management, Inc Manipulating Accounting Estimate

Xerox Corporation Evaluating Risk of Financial Statement Fraud

Phar-Mor, Inc Accounting Fraud, Litigation, and Auditor Liability

Internal Control over Financial Reporting Cases included in this Section

Simply Steam, Co Evaluation of Internal Control Environment

Easy Clean, Co Evaluation of Internal Control Environment

Red Bluff Inn & Caf Establishing Effective Internal Control in a Small Business

Evaluation of Manual and IT-Based Sales Accounting System Risks

Enterprises Recommending IT Systems Development Controls

Sarbox Scooter, Inc Scoping and Evaluation Judgments in the Audit of Internal Control over Financial Reporting

Socit Gnrale How a Low-Risk Trading Area Caused a $7.2 Billion Loss

The Impact of Information Technology Cases included in this Section

Inc Identifying eBusiness Risks and Related Assurance Services for the eBusiness Marketplace

Evaluating IT Benefits and Risks and Identifying Trust Services Opportunities

Planning Materiality Cases included in this Section

Inc Determination of Planning Materiality and Tolerable Misstatement Other cases that discuss topics related to this section 5.6

Sarbox Scooter, Inc Scoping and Evaluation Judgments in the Audit of Internal Control over Financial Reporting 12.1

EyeMax Corporation Evaluation of Audit Differences 12.2

Auto Parts, Inc. Considering Materiality When Evaluating Accounting Policies and Footnote Disclosures

Analytical Procedures Cases included in this Section

Laramie Wire Manufacturing Using Analytical Procedures in Audit Planning

Northwest Bank Developing Expectations for Analytical Procedures

Burlingham Bees Using Analytical Procedures as Substantive Tests Other cases that discuss topics related to this section 1.1

Ocean Manufacturing, Inc. The New Client

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