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Auditing and Accounting Cases : Investigating Issues of Fraud and Professional Ethics

ISBN: 9780078110818 | 0078110815
Edition: 3rd
Format: Paperback
Publisher: McGraw-Hill/Irwin
Pub. Date: 3/23/2010

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SummaryTable of Contents
The approach used by Thibodeau and Freier emphasizes the substantial benefits of using real-life case examples in helping to impart knowledge related to the practice of auditing. This type of approach has long been acknowledged as a superior manner in which to teach. Since the authors present the concepts of auditing using actual corporate contexts, they seek to provided students with a real-life appreciation of these issues and clearly demonstrate the value of the Sarbanes-Oxley Act of 2002 and the post-Sarbanes technical audit guidance.The Th... MORE
... MORE
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
Table of Contents provided by Publisher. All Rights Reserved.

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