Description
Pearson Auditing Cases 2000 Edition by Frank A. Buckless, Mark S. Beasley, Steven M. Glover, Douglas F. Prawitt
Unlike other available auditing case texts, this volume focuses on the development of higher-order skills-such as critical thinking, communication, and interpersonal relations-and provides students with hands-on exposure to realistic cases involving all aspects of an audit process. It offers a collection of 28 auditing cases that address most major activities performed during the conduct of an audit-from client acceptance to issuance of an audit report. Appropriate for use in graduate and undergraduate level courses. *Extensive variety of cases. *Cases involving actual frauds and real companies. *Cases involving the performance of audit procedures and examination of audit evidence. . *Cases involving information technology, assurance services, and other value added opportunities. *Extensive instructional notes. Table of contents :- 1. Jacksonville Jaguars: Evaluating IT Benefits and Risks and Identifying Assurance Services Opportunities. 2. A Day in the Life of Brent Dorsey: Staff Auditor Professional Pressures. 3. Nathan Johnsons Rental Car Reimbursement: Solving Ethical Dilemmas, Should He Pocket the Cash? 4. The Anonymous Caller: Recognizing It is a Fraud and Evaluating What to Do. 5. Phar-Mor, Inc.: Accounting Fraud, Litigation, and Auditor Liability. 6. The Runners Shop: Litigation Support Review of Audit Working Papers for Notes Payable. 7. Ocean Manufacturing: The New Client Acceptance Decision. 8. Comptronix Corporation: Identifying Inherent Risk and Control Factors. 9. Flash Technologies, Inc.: Risk Analysis and Resolution of Client Issues. 10. Easy Clean, Co.: Evaluation of Internal Control Environment. 11. Cendant Corporation: Evaluating the Risk of Financial Statement Fraud and Assessing the Control Environment. 12. Red Bluff Inn & Cafe: Establishing Effective Internal Control in a Small Business. 13. St. James Clothiers: Evaluation of Manual and IT-Based Sales Accounting System Risks. 14. Collins Harp Enterprises: Assessing IT Risks and Recommending General Controls. 15. Dell Computer Corporation: Determination of Planning Materiality and Tolerable Misstatement. 16. Laramie Wire Manufacturing: Using Analytical Procedures in Audit Planning. 17. Burlington Bees: Using Analytical Procedures as Substantive Tests. 18. Henrico Retail, Inc.: Understanding the IT Accounting System and Identifying the Audit Evidence for Retail Sales. 19. Southeast Shoe Distributor, Inc.: Identification of Tests of Controls for the Revenue Cycle Sales and Cash Receipts. 20. Southeast Shoe Distributor, Inc.: Identification of Substantive Tests for the Revenue Cycle Sales and Cash Receipts. 21. . Southeast Shoe Distributor, Inc.: Selection of Audit Tests and Risk Assessment for the Revenue Cycle Sales and Cash Receipts. 22. Southeast Shoe Distributor, Inc.: Performance of Tests of Transactions for the Expenditure Cycle Acquisitions and Cash Disbursements. 23 Southeast Shoe Distributor, Inc.: Performance of Tests of Balances for the Expenditure Cycle Acquisitions and Cash Disbursements. 24. EyeMax Corporation: Evaluation of Audit Differences. 25. Auto Parts, Inc.: Considering Materiality When Evaluating Accounting Policies and Footnote Disclosures. 26. K&K, Inc.: Leveraging Audit Insights to Provide Value-Added Services. 27. Surfer Dude Duds, Inc.: Considering the Going Concern Assumption. 28. Murchison Technologies, Inc.: Evaluating Attorneys Response and Identifying Proper Audit Report.