Fraud Cases: Violations of Accounting Principles | |
Waste Management: The Matching Principle | |
WorldCom: The Revenue Recognition Principle | |
Qwest: The Full Disclosure Principle | |
Sunbeam: The Revenue Recognition Principle | |
Waste Management: The Definition of an Asset | |
Enron: The Revenue Recognition Principle | |
WorldCom: The Matching Principle | |
The Fund of Funds: The Conservatism Constraint | |
Qwest: The Revenue Recognition Principle | |
The Baptist Foundation of Arizona: The Conservatism Constraint | |
WorldCom: The Definition of an Asset | |
Ethics and Professional Responsibility Cases | |
Enron: Independence | |
Waste Management: Due Care | |
WorldCom: Professional Responsibility | |
Enron: Quality Assurance | |
Sunbeam: Due Care | |
The Fund of Funds: Independence | |
Bernard L. Madoff Investment and Securities: A Focus on Auditors' Legal Liability and Due Care | |
Enron: Audit Documentation | |
Fraud and Inherent Risk Assessment Cases | |
Enron: Understanding the Client's Business and Industry | |
The Baptist Foundation of Arizona: Related Party Transactions | |
WorldCom: Significant Business Acquisitions | |
Sunbeam: Incentives and Pressure to Commit Fraud | |
Qwest: Understanding the Client's Business and Industry | |
The Fund of Funds: Related Party Transactions | |
Waste Management: Understanding the Client's Business and Industry | |
Internal Control Systems: Entity-Level Control Cases | |
Enron: The Control Environment | |
Waste Management: General Computing Controls | |
The Baptist Foundation of Arizona: The Whistleblower Hotline | |
WorldCom: The Internal Audit Function | |
Waste Management: Top-Side Adjusting Journal Entries | |
Internal Control Systems: Control Activity | |
The Fund of Funds: Valuation of Investments | |
Enron: Presentation and Disclosure of Special-Purpose Entities | |
Sunbeam: Completeness of the Restructuring Reserve | |
Qwest: Occurrence of Revenue | |
The Baptist Foundation of Arizona: Presentation and Disclosure of Related Parties | |
Waste Management: Valuation of Fixed Assets | |
Qwest: Occurrence of Revenue | |
Appendix Company Cases | |
Enron | |
Waste Management | |
WorldCom | |
Sunbeam | |
Qwest | |
The Baptist Foundation of Arizona | |
The Fund of Funds | |
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