Auditing Cases
3rd Edition
Published on 9. November 2005
Book
Paperback/Softback
416 pages
978-0-13-149491-6 (ISBN)
Description
For undergraduate and graduate Auditing, Professional Research Case or capstone courses.
Auditing Cases 3/e, through an active learning approach, provides a comprehensive case book focusing on various auditing activities.
Auditing Cases 3/e, through an active learning approach, provides a comprehensive case book focusing on various auditing activities.
More details
Edition
3rd edition
Language
English
Place of publication
United States
Publishing group
Pearson Education (US)
Target group
Professional and scholarly
Dimensions
Height: 274 mm
Width: 216 mm
Thickness: 17 mm
Weight
836 gr
ISBN-13
978-0-13-149491-6 (9780131494916)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Other editions
New editions
Mark S. Beasley | Frank A. Buckless | Steven M. Glover
Auditing Cases
An Interactive Learning Approach: International Edition
Book
09/2008
4th Edition
Pearson
€35.89
Article exhausted; check for reprint
Content
Section 1: Client Acceptance
Case 1.1 - Ocean Manufacturing, Inc.: The New Client Acceptance Decision
Section 2: Understanding the Client's Business and Assessing Risk
Case 2.1 - Your1040Return.com: Evaluating eBusiness Revenue Recognition, Information Privacy, and Electronic Evidence Issues
Case 2.2 - Dell Computer Corporation: Evaluation of Client Business Risk
Case 2.3 - Flash Technologies, Inc.: Risk Analysis and Resolution of Client Issues
Section 3: Professional and Ethical Issues
Case 3.1 - A Day in the Life of Brent Dorsey: Staff Auditor Professional Pressures
Case 3.2 - Nathan Johnson's Rental Car Reimbursement: Solving Ethical Dilemmas-Should He Pocket the Cash?
Case 3.3 - The Anonymous Caller: Recognizing It's a Fraud and Evaluating What to Do
Case 3.4 - WorldCom: The Story of a Whistleblower
Section 4: Accounting Fraud and Auditor Legal Liability
Case 4.1 - Enron Corporation and Andersen, LLP: Analyzing the Fall of Two Giants
Case 4.2 - Comptronix Corporation: Identifying Inherent Risk and Control Risk Factors
Case 4.3 - Cendant Corporation: Assessing the Control Environment and Evaluating Risk of Financial Statement Fraud
Case 4.4 - Waste Management, Inc.: Manipulating Accounting Estimates
Case 4.5 - Xerox Corporation: Evaluating Risk of Financial Statement Fraud
Case 4.6 - Phar-Mor, Inc.: Accounting Fraud, Litigation, and Auditor Liability
Section 5: Internal Control over Financial Reporting
Case 5.1 - Simply Steam, Co.: Evaluation of Internal Control Environment
Case 5.2 - Easy Clean, Co.: Evaluation of Internal Control Environment
Case 5.3 - Red Bluff Inn & Cafe: Establishing Effective Internal Control in a Small Business
Case 5.4 - St. James Clothiers: Evaluation of Manual and IT-Based Sales Accounting System Risks
Case 5.5 - Collins Harp Enterprises: Recommending IT Systems Development Controls
Case 5.6 - Sarbox Scooter, Inc.: Scoping and Evaluation Judgments in the Audit of Internal Control over Financial Reporting
Section 6: The Impact of Information Technology
Case 6.1 - Harley Davidson, Inc.: Identifying eBusiness Risks and Related Assurance Services for the eBusiness Marketplace
Case 6.2 - Jacksonville Jaguars: Evaluating IT Benefits and Risks and Identifying Trust Services Opportunities
Also see the following cases:
Case 2.1 - Your1040Return.com: Evaluating eBusiness Revenue Recognition, Information Privacy, and Electronic Evidence Issues
Case 5.4 - St. James Clothiers: Evaluation of Manual and IT-Based Sales Accounting System Risks
Case 5.5 - Collins Harp Enterprises: Recommending IT Systems Development Controls
Case 9.2 - Henrico Retail, Inc.: Understanding the IT Accounting System and Identifying Audit Evidence for Retail Sales
Section 7: Planning Materiality
Case 7.1 - Anne Aylor, Inc.: Determination of Planning Materiality and Tolerable Misstatement
Also see the following cases:
Case 5.6 - Sarbox Scooter, Inc.: Scoping and Evaluation Judgments in the Audit of Internal Control over Financial Reporting
Case 8.2 - Northwest Bank: Developing Expectations for Analytical Procedures
Case 8.3 - Burlingham Bees: Using Analytical Procedures as Substantive Tests
Case 12.1 - EyeMax Corporation: Evaluation of Audit Differences
Case 12.2 - Auto Parts, Inc.: Considering Materiality When Evaluating Accounting Policies and Footnote Disclosures
Section 8: Analytical Procedures
Case 8.1 - Laramie Wire Manufacturing: Using Analytical Procedures in Audit Planning
Case 8.2 - Northwest Bank: Developing Expectations for Analytical Procedures
Case 8.3 - Burlingham Bees: Using Analytical Procedures as Substantive Tests
Also see the following cases:
Case 1.1 - Ocean Manufacturing, Inc.: The New Client Acceptance Decision
Case 2.3 - Flash Technologies, Inc.: Risk Analysis and Resolution of Client Issues
Section 9: Auditing Cash and Revenues
Case 9.1 - Wally's Billboard & Sign Supply: The Audit of Cash
Case 9.2 - Henrico Retail, Inc.: Understanding the IT Accounting System and Identifying Audit Evidence for Retail Sales
Case 9.3 - Longeta Corporation: Auditing Revenue Contracts
Section 10: Planning and Performing Audit Procedures in the Revenue and Expenditure Cycles-An Audit Simulation
Case 10.1 - Southeast Shoe Distributor, Inc.: Identification of Tests of Controls for the Revenue Cycle (Sales and Cash Receipts
Case 10.2 - Southeast Shoe Distributor, Inc.: Identification of Substantive Tests for the Revenue Cycle (Sales and Cash Receipts)
Case 10.3 - Southeast Shoe Distributor, Inc.: Selection of Audit Tests and Risk Assessment for the Revenue Cycle (Sales and Cash Receipts)
Case 10.4 - Southeast Shoe Distributor, Inc.: Performance of Tests of Transactions for the Expenditure Cycle (Acquisitions and Cash Disbursements)
Case 10.5 - Southeast Shoe Distributor, Inc.: Performance of Tests of Balances for the Expenditure Cycle (Acquisitions and Cash Disbursements)
Section 11: Developing and Evaluating Audit Documentation
Case 11.1 - The Runners Shop: Litigation Support Review of Audit Documentation for Notes Payable
Also see the cases included in Sections 9 and 10
Section 12: Completing the Audit, Reporting to Management, and External Reporting
Case 12.1 - EyeMax Corporation: Evaluation of Audit Differences
Case 12.2 - Auto Parts, Inc.: Considering Materiality When Evaluating Accounting Policies and Footnote Disclosures
Case 12.3 - K&K Inc.: Leveraging Audit Findings to Provide Value-Added Insights
Case 12.4 - Surfer Dude Duds, Inc.: Considering the Going-Concern Assumption
Case 12.5 - Murchison Technologies, Inc.: Evaluating an Attorney's Response and Identifying the Proper Audit Report
Case 1.1 - Ocean Manufacturing, Inc.: The New Client Acceptance Decision
Section 2: Understanding the Client's Business and Assessing Risk
Case 2.1 - Your1040Return.com: Evaluating eBusiness Revenue Recognition, Information Privacy, and Electronic Evidence Issues
Case 2.2 - Dell Computer Corporation: Evaluation of Client Business Risk
Case 2.3 - Flash Technologies, Inc.: Risk Analysis and Resolution of Client Issues
Section 3: Professional and Ethical Issues
Case 3.1 - A Day in the Life of Brent Dorsey: Staff Auditor Professional Pressures
Case 3.2 - Nathan Johnson's Rental Car Reimbursement: Solving Ethical Dilemmas-Should He Pocket the Cash?
Case 3.3 - The Anonymous Caller: Recognizing It's a Fraud and Evaluating What to Do
Case 3.4 - WorldCom: The Story of a Whistleblower
Section 4: Accounting Fraud and Auditor Legal Liability
Case 4.1 - Enron Corporation and Andersen, LLP: Analyzing the Fall of Two Giants
Case 4.2 - Comptronix Corporation: Identifying Inherent Risk and Control Risk Factors
Case 4.3 - Cendant Corporation: Assessing the Control Environment and Evaluating Risk of Financial Statement Fraud
Case 4.4 - Waste Management, Inc.: Manipulating Accounting Estimates
Case 4.5 - Xerox Corporation: Evaluating Risk of Financial Statement Fraud
Case 4.6 - Phar-Mor, Inc.: Accounting Fraud, Litigation, and Auditor Liability
Section 5: Internal Control over Financial Reporting
Case 5.1 - Simply Steam, Co.: Evaluation of Internal Control Environment
Case 5.2 - Easy Clean, Co.: Evaluation of Internal Control Environment
Case 5.3 - Red Bluff Inn & Cafe: Establishing Effective Internal Control in a Small Business
Case 5.4 - St. James Clothiers: Evaluation of Manual and IT-Based Sales Accounting System Risks
Case 5.5 - Collins Harp Enterprises: Recommending IT Systems Development Controls
Case 5.6 - Sarbox Scooter, Inc.: Scoping and Evaluation Judgments in the Audit of Internal Control over Financial Reporting
Section 6: The Impact of Information Technology
Case 6.1 - Harley Davidson, Inc.: Identifying eBusiness Risks and Related Assurance Services for the eBusiness Marketplace
Case 6.2 - Jacksonville Jaguars: Evaluating IT Benefits and Risks and Identifying Trust Services Opportunities
Also see the following cases:
Case 2.1 - Your1040Return.com: Evaluating eBusiness Revenue Recognition, Information Privacy, and Electronic Evidence Issues
Case 5.4 - St. James Clothiers: Evaluation of Manual and IT-Based Sales Accounting System Risks
Case 5.5 - Collins Harp Enterprises: Recommending IT Systems Development Controls
Case 9.2 - Henrico Retail, Inc.: Understanding the IT Accounting System and Identifying Audit Evidence for Retail Sales
Section 7: Planning Materiality
Case 7.1 - Anne Aylor, Inc.: Determination of Planning Materiality and Tolerable Misstatement
Also see the following cases:
Case 5.6 - Sarbox Scooter, Inc.: Scoping and Evaluation Judgments in the Audit of Internal Control over Financial Reporting
Case 8.2 - Northwest Bank: Developing Expectations for Analytical Procedures
Case 8.3 - Burlingham Bees: Using Analytical Procedures as Substantive Tests
Case 12.1 - EyeMax Corporation: Evaluation of Audit Differences
Case 12.2 - Auto Parts, Inc.: Considering Materiality When Evaluating Accounting Policies and Footnote Disclosures
Section 8: Analytical Procedures
Case 8.1 - Laramie Wire Manufacturing: Using Analytical Procedures in Audit Planning
Case 8.2 - Northwest Bank: Developing Expectations for Analytical Procedures
Case 8.3 - Burlingham Bees: Using Analytical Procedures as Substantive Tests
Also see the following cases:
Case 1.1 - Ocean Manufacturing, Inc.: The New Client Acceptance Decision
Case 2.3 - Flash Technologies, Inc.: Risk Analysis and Resolution of Client Issues
Section 9: Auditing Cash and Revenues
Case 9.1 - Wally's Billboard & Sign Supply: The Audit of Cash
Case 9.2 - Henrico Retail, Inc.: Understanding the IT Accounting System and Identifying Audit Evidence for Retail Sales
Case 9.3 - Longeta Corporation: Auditing Revenue Contracts
Section 10: Planning and Performing Audit Procedures in the Revenue and Expenditure Cycles-An Audit Simulation
Case 10.1 - Southeast Shoe Distributor, Inc.: Identification of Tests of Controls for the Revenue Cycle (Sales and Cash Receipts
Case 10.2 - Southeast Shoe Distributor, Inc.: Identification of Substantive Tests for the Revenue Cycle (Sales and Cash Receipts)
Case 10.3 - Southeast Shoe Distributor, Inc.: Selection of Audit Tests and Risk Assessment for the Revenue Cycle (Sales and Cash Receipts)
Case 10.4 - Southeast Shoe Distributor, Inc.: Performance of Tests of Transactions for the Expenditure Cycle (Acquisitions and Cash Disbursements)
Case 10.5 - Southeast Shoe Distributor, Inc.: Performance of Tests of Balances for the Expenditure Cycle (Acquisitions and Cash Disbursements)
Section 11: Developing and Evaluating Audit Documentation
Case 11.1 - The Runners Shop: Litigation Support Review of Audit Documentation for Notes Payable
Also see the cases included in Sections 9 and 10
Section 12: Completing the Audit, Reporting to Management, and External Reporting
Case 12.1 - EyeMax Corporation: Evaluation of Audit Differences
Case 12.2 - Auto Parts, Inc.: Considering Materiality When Evaluating Accounting Policies and Footnote Disclosures
Case 12.3 - K&K Inc.: Leveraging Audit Findings to Provide Value-Added Insights
Case 12.4 - Surfer Dude Duds, Inc.: Considering the Going-Concern Assumption
Case 12.5 - Murchison Technologies, Inc.: Evaluating an Attorney's Response and Identifying the Proper Audit Report