Auditing Cases

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

• ISBN13: 9780130800015
• ISBN10: 0130800015
• Format: Paperback
• Copyright: 1999-10-01
• Publisher: Pearson College Div

Summary

This exciting new casebook for auditing features four highly-respected scholars and teachers. The casebook can be used in both MBA and undergraduate level, as a stand-alone book, in conjunction with Arens/Loebbecke Auditing, 8/e, or any auditing textbook.

Table of Contents

Jacksonville Jaguars: Evaluating IT Benefits and Risks and Identifying Assurance Services Opportunities	1	(7)
A Day in the Life of Brent Dorsey: Staff Auditor Professional Pressures	7	(6)
Nathan Johnson's Rental Car Reimbursement: Solving Ethical Dilemmas, Should He Pocket the Cash?	13	(2)
The Anonymous Caller: Recognizing It is a Fraud and Evaluating What to Do	15	(4)
Phar-Mor, Inc.: Accounting Fraud, Litigation, and Auditor Liability	19	(16)
The Runners Shop: Litigation Support Review of Audit Working Papers for Notes Payable	35	(14)
Ocean Manufacturing Inc.: The New---Client Acceptance Decision	49	(8)
Comptronix Corporation: Identifying Inherent Risk and Control Factors	57	(8)
Flash Technologies, Inc.: Risk Analysis and Resolution of Client Issues	65	(20)
Easy Clean, Co.: Evaluation of Internal Control Environment	85	(10)
Cendant Corporation: Evaluating Risk of Financial Statement Fraud and Assessing the Control Environment	95	(8)
Red Bluff Inn & Cafe: Establishing Effective Internal Control in a Small Business	103	(2)
St. James Clothiers: Evaluation of Manual and IT-Based Sales Accounting System Risks	105	(6)
Collins Harp Enterprises: Assessing It Risks and Recommending General Controls	111	(4)
Dell Computer Corporation: Determination of Planning Materiality and Tolerable Misstatement	115	(14)
Laramie Wire Manufacturing: Using Analytical Procedures in Audit Planning	129	(4)
Burlington Bees: Using Analytical Procedures as Substantive Tests	133	(4)
Henrico Retail, Inc.: Understanding the IT Accounting System and Identifying Audit Evidence for Retail Sales	137	(4)
Southeast Shoe Distributor, Inc.: Identification of Tests	141	(12)
Southeast Shoe Distributor, Inc.: Identification of Substantive Tests for the Revenue Cycle Sales and Cash Receipts	153	(14)
Southeast Shoe Distributor, Inc.: Selection of Audit Tests and Risk Assessment for the Revenue Cycle Sales and Cash Receipts	167	(8)
Southeast Shoe Distributor, Inc.: Performance of Tests of Transactions for the Expenditure Cycle Acquisitions and Cash Disbursements	175	(34)
Southeast Shoe Distributor, Inc.: Performance of Tests of Balances for the Expenditure Cycle Aquisitions and Cash Disbursements	209	(16)
EyeMax Corporation: Evaluation of Audit Differences	225	(5)
Auto Parts, Inc.: Considering Materiality When Evaluating Accounting Policies and Footnote disclosures	230	(3)
K&K, Inc.: Leveraging Audit Insights to Provide Value-Added Services	233	(6)
Surfer Dude Duds, Inc.: Considering the Going Concern Assumption	239	(4)
Murchison Technologies, Inc.: Evaluating Attorney's Response and Identifying Proper Audit Report	243