Auditing and Accounting Cases
- Binding: Paperback
- Edition: 4
- Publisher: McGraw-Hill
- Publish date: 01/01/2013
Description:
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 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
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