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| Client AcceptanceCases included in this Section | |
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| Ocean Manufacturing, Inc The New Client Acceptance Decision | |
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| Understanding the Clients Business and Assessing Risk Cases included in this Section | |
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| Your1040Return.com Evaluating eBusiness Revenue Recognition, Information Privacy, and Electronic Evidence Issues | |
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| Dell Computer Corporation Evaluation of Client Business Risk | |
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| Flash Technologies, Inc Risk Analysis and Resolution of Client Issues | |
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| Asher Farms Inc Understanding of Clients Business Environment | |
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| Professional and Ethical Issues Cases included in this Section | |
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| A Day in the Life of Brent Dorsey Staff Auditor Professional Pressures | |
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| Nathan Johnsons Rental Car Reimbursement Solving Ethical DilemmasShould He Pocket the Cash? | |
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| The Anonymous Caller Recognizing Its a Fraud and Evaluating What to Do | |
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| WorldCom The Story of a Whistleblower | |
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| Hollinger International Realities of Audit-Related Litigation | |
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| Accounting Fraud and Auditor Legal Liability Cases included in this Section | |
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| Enron Corporation and Andersen, LLP Analyzing the Fall of Two Giants | |
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| Comptronix Corporation Identifying Inherent Risk and Control Risk Factors | |
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| Cendant Corporation Assessing the Control Environment and Evaluating Risk of Financial Statement Fraud | |
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| Waste Management, Inc Manipulating Accounting Estimate | |
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| Xerox Corporation Evaluating Risk of Financial Statement Fraud | |
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| Phar-Mor, Inc Accounting Fraud, Litigation, and Auditor Liability | |
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| Internal Control over Financial Reporting Cases included in this Section | |
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| Simply Steam, Co Evaluation of Internal Control Environment | |
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| Easy Clean, Co Evaluation of Internal Control Environment | |
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| Red Bluff Inn & Caf Establishing Effective Internal Control in a Small Business | |
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| Evaluation of Manual and IT-Based Sales Accounting System Risks | |
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| Enterprises Recommending IT Systems Development Controls | |
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| Sarbox Scooter, Inc Scoping and Evaluation Judgments in the Audit of Internal Control over Financial Reporting | |
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| Socit Gnrale How a Low-Risk Trading Area Caused a $7.2 Billion Loss | |
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| The Impact of Information Technology Cases included in this Section | |
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| Inc Identifying eBusiness Risks and Related Assurance Services for the eBusiness Marketplace | |
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| Evaluating IT Benefits and Risks and Identifying Trust Services Opportunities | |
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| Planning Materiality Cases included in this Section | |
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| Inc Determination of Planning Materiality and Tolerable Misstatement Other cases that discuss topics related to this section 5.6 | |
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| Sarbox Scooter, Inc Scoping and Evaluation Judgments in the Audit of Internal Control over Financial Reporting 12.1 | |
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| EyeMax Corporation Evaluation of Audit Differences 12.2 | |
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| Auto Parts, Inc. Considering Materiality When Evaluating Accounting Policies and Footnote Disclosures | |
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| Analytical Procedures Cases included in this Section | |
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| Laramie Wire Manufacturing Using Analytical Procedures in Audit Planning | |
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| Northwest Bank Developing Expectations for Analytical Procedures | |
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| Burlingham Bees Using Analytical Procedures as Substantive Tests Other cases that discuss topics related to this section 1.1 | |
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| Ocean Manufacturing, Inc. The New Client | |