Auditing after Sarbanes-Oxley Illustrative Cases

ISBN-10: 0073379492
ISBN-13: 9780073379494
Edition: 2nd 2009
List price: $60.00
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Description: With Auditing After Sarbanes-Oxley, you have a unique opportunity to bring your auditing coverage instantly up to date. Revised to include AS 5, this flexible casebook contains 42 cases focusing on specific auditing issues directly impacted by  More...

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Book details

List price: $60.00
Edition: 2nd
Copyright year: 2009
Publisher: McGraw-Hill Higher Education
Publication date: 1/31/2008
Binding: Paperback
Pages: 288
Size: 6.25" wide x 8.75" long x 0.50" tall
Weight: 0.792
Language: English

With Auditing After Sarbanes-Oxley, you have a unique opportunity to bring your auditing coverage instantly up to date. Revised to include AS 5, this flexible casebook contains 42 cases focusing on specific auditing issues directly impacted by Sarbanes-Oxley, using the actual companies-Enron, WorldCom, Qwest, Sunbeam-that have become synonymous with the capital markets' crisis in confidence. The cases provide in-depth, up-to-date coverage of the post-Sarbanes technical audit guidance issued by the PCAOB, organized around the following themes: 1) Fraud Cases: Violations of Generally Accepted Accounting Principles (GAAP); 2) Ethics and Professional Responsibility Cases; 3) Fraud and Inherent Risk Assessment Cases; 4) Internal Control Systems: Entity-Level Control Cases and 5) Accounts, Processes and Assertions. Cases run only 3-5 pages in length, which dramatically reduces the time necessary for students to grasp key learning objectives. Your students will thank you for providing cutting-edge instruction in such an efficient manner. Discussion questions from each section will help to facilitate dialogue between you and your students, allowing for each individual student to firmly grasp the most important elements of each case. Each case focuses on one specific topic, ensuring student mastery of that topic. The unique format also provides instructors with significant flexibility in integrating the cases into their syllabus or lesson plan. Bring your auditing coverage firmly into the post-Enron era with Auditing After Sarbanes-Oxley!

Fraud Cases: Violations of Generally Accepted Accounting Principles (GAAP)
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
Ethics and Professional Responsibility Cases
Enron: Independence
Waste Management: Due Professional Care
WorldCom: Professional Responsibility
Enron: Quality Assurance
Sunbeam: Due Professional Care
The Fund of Funds: Independence
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: Information Technology General 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 Cases
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
Company Cases
Enron
Waste Management
WorldCom
Sunbeam
Qwest
The Baptist Foundation of Arizona
The Fund of Funds

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