Solution Manual for Auditing and Accounting Cases Investigating Issues of Fraud and Professional Ethics 4th Edition by Thibodeau
Solution Manual for Auditing and Accounting Cases Investigating Issues of Fraud and Professional Ethics 4th Edition by Thibodeau
3.9 (78.57%) 14 votes
Solution Manual for Auditing and Accounting Cases Investigating Issues of Fraud and Professional Ethics 4th Edition by Thibodeau
3.9 (78.57%) 14 votes

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Solution Manual for Auditing and Accounting Cases Investigating Issues of Fraud and Professional Ethics 4th Edition by Thibodeau

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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