Solution Manual for Auditing and Accounting Cases Investigating Issues of Fraud and Professional Ethics 4th Edition by Thibodeau
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Solution Manual for Auditing and Accounting Cases Investigating Issues of Fraud and Professional Ethics 4th Edition by Thibodeau
Product 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 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.
Table of Contents
Section 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
Origin Book information:
- Language: English
- ISBN-10: 0078025567
- ISBN-13: 978-0078025563
- ISBN-13: 9780078025563
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