Auditing and Accounting Cases Investigating Issues of Fraud and Professional Ethics

ISBN-10: 0078025567
ISBN-13: 9780078025563
Edition: 4th 2014
List price: $105.33 Buy it from $28.12 Rent it from $26.86
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Description: 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. For the fourth edition ofAuditing and Accounting Cases: Investigating  More...

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Book details

List price: $105.33
Edition: 4th
Copyright year: 2014
Publisher: McGraw-Hill Higher Education
Publication date: 3/18/2013
Binding: Paperback
Pages: 288
Size: 6.30" wide x 9.10" long x 0.50" tall
Weight: 1.034

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. For the fourth edition ofAuditing and Accounting Cases: Investigating Issues of Fraud and Professional Ethicsthe authors continue their quest to be known as the most current auditing and accounting case book on the market. In that spirit, all case questions in the fourth edition have been revised to incorporate the eight new standards adopted by the PCAOB (i.e., AS 8 - AS 15) that relate to the auditor’s assessment of and response to risk in an audit and that include guidance related to audit planning, supervision, materiality, and evidence.This flexible case book is perfect for educators to prepare future audit professionals with 45 cases focusing on specific and relevant audit issues. These cases focus on specific auditing issues directly impacted by Sarbanes Oxley and Dodd-Frank, using the actual companies-Madoff, Enron, WorldCom, Quest, Sunbeam-that have become synonymous with the capital markets’ crisis in confidence.

Fraud Cases: Violations of Accounting Principles
Waste Management: The Expense Recognition 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 Expense Recognition Principle
Bernard L. Madoff Investment and Securities: Broker-Dealer Fraud
Qwest: The Revenue Recognition Principle
The Baptist Foundation of Arizona: The Conservatism Constraint
WorldCom: The Definition of an Asset
Bernard L. Madoff Investment and Securities: The Role of the Securities & Exchange Commission (SEC)
Ethics and Professional Responsibility Cases
Enron: Independence
Waste Management: Due Care
WorldCom: Professional Responsibility
Enron: Quality Assurance
Sunbeam: Due Care
Bernard L. Madoff Investment and Securities: A Focus on Auditors' and Accountants' Legal Liability
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
Bernard L. Madoff Investment and Securities: Understanding the Client's Business and Industry
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 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
Comprehensive Company Cases
Enron
Waste Management
WorldCom
Sunbeam
Qwest
The Baptist Foundation of Arizona
The Fund of Funds

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