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Auditing and Accounting Cases: Investigating Issues of Fraud and Professional Ethics by Deborah Freier and Jay C. Thibodeau (2013, Trade Paperback)

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About this product

Product Identifiers

PublisherMcGraw-Hill Higher Education
ISBN-100078025567
ISBN-139780078025563
eBay Product ID (ePID)159860512

Product Key Features

Number of Pages288 Pages
LanguageEnglish
Publication NameAuditing and Accounting Cases: Investigating Issues of Fraud and Professional Ethics
Publication Year2013
SubjectBusiness Ethics, Accounting / Financial, General, Auditing
TypeTextbook
Subject AreaBusiness & Economics
AuthorDeborah Freier, Jay C. Thibodeau
FormatTrade Paperback

Dimensions

Item Height0.5 in
Item Weight13.2 Oz
Item Length9.1 in
Item Width6.3 in

Additional Product Features

Edition Number4
Intended AudienceCollege Audience
LCCN2012-049770
Dewey Edition23
IllustratedYes
Dewey Decimal657/.450973
Table Of ContentSection 1 Fraud Cases: Violations of Accounting Principles Case 1.1 Waste Management: The Matching Principle Case 1.2 WorldCom: The Revenue Recognition Principle Case 1.3 Qwest: The Full Disclosure Principle Case 1.4 Sunbeam: The Revenue Recognition Principle Case 1.5 Waste Management: The Definition of an Asset Case 1.6 Enron: The Revenue Recognition Principle Case 1.7 WorldCom: The Matching Principle Case 1.8 Bernard L. Madoff Investment and Securities: Broker-Dealer Fraud Case 1.9 Qwest: The Revenue Recognition Principle Case 1.10 The Baptist Foundation of Arizona: The Conservatism Constraint Case 1.11 WorldCom: The Definition of an Asset Case 1.12 Bernard L. Madoff Investment and Securities: The Role of the Securities & Exchange Commission (SEC) Section 2 Ethics and Professional Responsibility Cases Case 2.1 Enron: Independence Case 2.2 Waste Management: Due Care Case 2.3 WorldCom: Professional Responsibility Case 2.4 Enron: Quality Assurance Case 2.5 Sunbeam: Due Care Case 2.6 Bernard L. Madoff Investment and Securities: A Focus on Auditors' and Accountants' Legal Liability Case 2.7 Enron: Audit Documentation Section 3 Fraud and Inherent Risk Assessment Cases Case 3.1 Enron: Understanding the Client's Business and Industry Case 3.2 The Baptist Foundation of Arizona: Related Party Transactions Case 3.3 WorldCom: Significant Business Acquisitions Case 3.4 Sunbeam: Incentives and Pressure to Commit Fraud Case 3.5 Qwest: Understanding the Client's Business and Industry Case 3.6 Bernard L. Madoff Investment and Securities: A Focus on Related Party Transactions Case 3.7 Waste Management: Understanding the Client's Business and Industry Section 4 Internal Control Systems: Entity-Level Control Cases Case 4.1 Enron: The Control Environment Case 4.2 Waste Management: General Computing Controls Case 4.3 The Baptist Foundation of Arizona: The Whistleblower Hotline Case 4.4 WorldCom: The Internal Audit Function Case 4.5 Waste Management: Top-Side Adjusting Journal Entries Section 5 Internal Control Systems: Control Activity Case 5.1 The Fund of Funds: Valuation of Investments Case 5.2 Enron: Presentation and Disclosure of Special-Purpose Entities Case 5.3 Sunbeam: Completeness of the Restructuring Reserve Case 5.4 Qwest: Occurrence of Revenue Case 5.5 The Baptist Foundation of Arizona: Presentation and Disclosure of Related Parties Case 5.6 Waste Management: Valuation of Fixed Assets Case 5.7 Qwest: Occurrence of Revenue Company Cases Case 1 Enron Case 2 Waste Management Case 3 WorldCom Case 4 Sunbeam Case 5 Qwest Case 6 The Baptist Foundation of Arizona Case 7 The Fund of Funds
SynopsisThe 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 of Auditing and Accounting Cases: Investigating Issues of Fraud and Professional Ethics the 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.
LC Classification NumberHF5686.C7T48 2014
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