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Full file at https fratstock eu,Full file at https fratstock eu. Ta b l e o f co n t e n t s,1 Client Acceptance,S o l u tions inc lu de d in t h is Section. 1 1 Ocean Manufacturing Inc 3,The New Client Acceptance Decision. 2 Understanding the Client s Business,and Assessing Risk. S o l u tions inc lu de d in t h is Section,2 1 Your1040Return com 13.
Evaluating eBusiness Revenue Recognition Information Privacy. and Electronic Evidence Issues,2 2 Dell Computer Corporation 25. Evaluation of Client Business Risk,2 3 Flash Technologies Inc 39. Risk Analysis and Resolution of Client Issues,2 4 Asher Farms Inc 49. Understanding of Client s Business Environment,3 Professional and Ethical Issues. S o l u tions inc lu de d in t h is Section,3 1 A Day in the Life of Brent Dorsey 59.
Staff Auditor Professional Pressures,3 2 Nathan Johnson s Rental Car Reimbursement 63. Solving Ethical Dilemmas Should He Pocket the Cash. 3 3 The Anonymous Caller 65, Recognizing It s a Fraud and Evaluating What to Do. 3 4 WorldCom 71,The Story of a Whistleblower,3 5 Hollinger International 79. Realities of Audit Related Litigation, Instructor Resource Manual Do Not Copy or Redistribute i. Full file at https fratstock eu,Tab l e o f cont e nt s.
S e cti on,4 Accounting Fraud and,Auditor Legal Liability. So l u tio n s i nc lu de d in t his Se c tion,4 1 Enron Corporation and Andersen LLP 89. Analyzing the Fall of Two Giants,4 2 Comptronix Corporation 99. Identifying Inherent Risk and Control Risk Factors. 4 3 Cendant Corporation 111, Assessing the Control Environment and Evaluating Risk of. Financial Statement Fraud,4 4 Waste Management Inc 119.
Manipulating Accounting Estimates,4 5 Xerox Corporation 127. Evaluating Risk of Financial Statement Fraud,4 6 Phar Mor Inc 137. Accounting Fraud Litigation and Auditor Liability,S e cti on. 5 Internal Control over Financial Reporting,So l u tio n s i nc lu de d in t his Se c tion. 5 1 Simply Steam Co 155,Evaluation of Internal Control Environment.
5 2 Easy Clean Co 155,Evaluation of Internal Control Environment. 5 3 Red Bluff Inn Caf 165, Establishing Effective Internal Control in a Small Business. 5 4 St James Clothiers 169, Evaluation of Manual and IT Based Sales Accounting System Risks. 5 5 Collins Harp Enterprises 177,Recommending IT Systems Development Controls. 5 6 Sarbox Scooter Inc 185, Scoping and Evaluation Judgments in the Audit of Internal.
Control over Financial Reporting,5 7 Soci t G n rale 195. How a Low Risk Trading Area Caused a 7 2 Billion Loss. ii Instructor Resource Manual Do Not Copy or Redistribute. Full file at https fratstock eu,Table of con t e n t s. 6 The Impact of Information Technology,S o l u tions inc lu de d in t h is Section. 6 1 Harley Davidson Inc 207, Identifying eBusiness Risks and Related Assurance Services for. the eBusiness Marketplace,6 2 Jacksonville Jaguars 215.
Evaluating IT Benefits and Risks and Identifying Trust Services. Opportunities, Ot he r c ase s t h at d iscuss topics rel ated to this section. 2 1 Your1040Return com 13, Evaluating eBusiness Revenue Recognition Information Privacy. and Electronic Evidence Issues,5 4 St James Clothiers 169. Evaluation of Manual and IT Based Sales Accounting System Risks. 5 5 Collins Harp Enterprises 177,Recommending IT Systems Development Controls. 9 2 Henrico Retail Inc 279, Understanding the IT Accounting System and Identifying Audit.
Evidence for Retail Sales,7 Planning Materiality,S o l u tions inc lu de d in t h is Section. 7 1 Anne Aylor Inc 229, Determination of Planning Materiality and Tolerable Misstatement. Ot he r c ase s t h at d iscuss topics rel ated to this section. 5 6 Sarbox Scooter Inc 185, Scoping and Evaluation Judgments in the Audit of Internal. Control over Financial Reporting,12 1 EyeMax Corporation 369. Evaluation of Audit Differences,12 2 Auto Parts Inc 379.
Considering Materiality When Evaluating Accounting Policies. and Footnote Disclosures, Instructor Resource Manual Do Not Copy or Redistribute iii. Full file at https fratstock eu,Tab l e o f cont e nt s. S e cti on,8 Analytical Procedures,So l u tio n s i nc lu de d in t his Se c tion. 8 1 Laramie Wire Manufacturing 239,Using Analytical Procedures in Audit Planning. 8 2 Northwest Bank 245,Developing Expectations for Analytical Procedures.
8 3 Burlingham Bees 251,Using Analytical Procedures as Substantive Tests. O th e r c ase s t h at disc uss topics rel ated to this section. 1 1 Ocean Manufacturing Inc 3,The New Client Acceptance Decision. 2 3 Flash Technologies Inc 39,Risk Analysis and Resolution of Client Issues. S e cti on,9 Auditing Cash and Revenues,So l u tio n s i nc lu de d in t his Se c tion. 9 1 Wally s Billboard Sign Supply 259,The Audit of Cash.
9 2 Henrico Retail Inc 279, Understanding the IT Accounting System and Identifying Audit. Evidence for Retail Sales,9 3 Longeta Corporation 285. Auditing Revenue Contracts,9 4 Bud s Big Blue Manufacturing 291. Accounts Receivable Confirmations, O th e r c ase s t h at disc uss topics rel ated to this section. 8 2 Northwest Bank 245,Developing Expectations for Analytical Procedures.
8 3 Burlingham Bees 251,Using Analytical Procedures as Substantive Tests. iv Instructor Resource Manual Do Not Copy or Redistribute. Full file at https fratstock eu,Table of con t e n t s. 10 Planning and Performing Audit Procedures,in the Revenue and Expenditure Cycles. An Audit Simulation,S o l u tions inc lu de d in t h is Section. 10 1 Southeast Shoe Distributor Inc 299, Identification of Tests of Controls for the Revenue Cycle.
Sales and Cash Receipts,10 2 Southeast Shoe Distributor Inc 309. Identification of Substantive Tests for the Revenue Cycle. Sales and Cash Receipts,10 3 Southeast Shoe Distributor Inc 319. Selection of Audit Tests and Risk Assessment for the Revenue Cycle. Sales and Cash Receipts,10 4 Southeast Shoe Distributor Inc 333. Performance of Tests of Transactions for the Expenditure Cycle. Acquisitions and Cash Disbursements,10 5 Southeast Shoe Distributor Inc 347. Performance of Tests of Balances for the Expenditure Cycle. Acquisitions and Cash Disbursements,11 Developing and Evaluating.
Audit Documentation,S o l u tions inc lu de d in t h is Section. 11 1 The Runners Shop 359,Litigation Support Review of Audit Documentation. for Notes Payable, Ot he r c ase s t h at d iscuss topics rel ated to this section. 9 1 Wally s Billboard Sign Supply 259,The Audit of Cash. 9 2 Henrico Retail Inc 279, Understanding the IT Accounting System and Identifying Audit.
Evidence for Retail Sales,9 3 Longeta Corporation 285. Auditing Revenue Contracts,9 4 Bud s Big Blue Manufacturing 291. Accounts Receivable Confirmations,10 1 5 Southeast Shoe Distributor Inc 299. Instructor Resource Manual Do Not Copy or Redistribute v. Full file at https fratstock eu,Tab l e o f cont e nt s. S e cti on,12 Completing the Audit Reporting to,Management and External Reporting.
So l u tio n s i nc lu de d in t his Se c tion,12 1 EyeMax Corporation 369. Evaluation of Audit Differences,12 2 Auto Parts Inc 379. Considering Materiality When Evaluating Accounting Policies. and Footnote Disclosures,12 3 K K Inc 385, Leveraging Audit Findings to Provide Value Added Insights. 12 4 Surfer Dude Duds Inc 391,Considering the Going Concern Assumption. 12 5 Murchison Technologies Inc 395, Evaluating an Attorney s Response and Identifying the Proper.
Audit Report, vi Instructor Resource Manual Do Not Copy or Redistribute. Full file at https fratstock eu,A l p h a b e t i c C a s e I n d e x. 7 1 Anne Aylor Inc 229,3 3 Anonymous Caller The 65. 2 4 Asher Farms Inc 49,12 2 Auto Parts Inc 379,9 4 Bud s Big Blue Manufacturing 291. 8 3 Burlingham Bees 251,4 3 Cendant Corporation 111.
5 5 Collins Harp Enterprises 177,4 2 Comptronix Corporation 99. 3 1 Day in the Life of Brent Dorsey A 59,2 2 Dell Computer Corporation 25. 5 2 Easy Clean Co 155,4 1 Enron Corporation and Andersen LLP 89. 12 1 EyeMax Corporation 369,2 3 Flash Technologies Inc 39. 6 1 Harley Davidson Inc 207,9 2 Henrico Retail Inc 279.
3 5 Hollinger International 79,6 2 Jacksonville Jaguars 215. 12 3 K K Inc 385,8 1 Laramie Wire Manufacturing 239. 9 3 Longeta Corporation 285,12 5 Murchison Technologies Inc 395. 3 2 Nathan Johnson s Rental Car Reimbursement 63,8 2 Northwest Bank 245. 1 1 Ocean Manufacturing Inc 3,4 6 Phar Mor Inc 137.
5 3 Red Bluff Inn Caf 165,11 1 Runners Shop The 359. 5 6 Sarbox Scooter Inc 185,5 1 Simply Steam Co 155. 5 7 Soci t G n rale 195, 10 1 Southeast Shoe Distributor Inc Tests of Controls for the Revenue Cycle 299. 10 2 Southeast Shoe Distributor Inc Substantive Tests for the Revenue Cycle 309. 10 3 Southeast Shoe Distributor Inc Audit Tests and Risk Assessment for the Revenue Cycle 319. 10 4 Southeast Shoe Distributor Inc Tests of Transactions for the Expenditure Cycle 333. 10 5 Southeast Shoe Distributor Inc Tests of Balances for the Expenditure Cycle 347. 5 4 St James Clothiers 169,12 4 Surfer Dude Duds Inc 391. 9 1 Wally s Billboard Sign Supply 259,4 4 Waste Management Inc 119.
3 4 WorldCom 71,4 5 Xerox Corporation 127,2 1 Your1040Return com 13. Instructor Resource Manual Do Not Copy or Redistribute vii. Full file at https fratstock eu,Full file at https fratstock eu. P r e fac e, Auditing educators are increasing their emphasis on the development of students critical thinking. communication and interpersonal relationship skills Development of these types of skills. requires a shift from passive instruction to active involvement of students in the learning process. Unfortunately current course materials provided by many publishers are not readily adaptable to. this kind of active learning environment or do not provide materials that address each major part of. the audit process The purpose of this casebook is to give students hands on exposure to realistic. auditing situations focusing specifically on each aspect of the audit process. The casebook contains a collection of 44 auditing cases that allow the instructor to focus. and deepen students understanding in each of the major activities performed during the conduct. of an audit from client acceptance to issuance of an audit report The cases are designed to engage. the student s interest through the use of lively narrative and the introduction of engaging issues In. some cases supporting material in the instructor notes allows the instructor to create a surprise or. aha experience for the student creating vivid and memorable learning experiences Many of the. cases are based on actual companies some involving financial reporting fraud Several cases give. students hands on experience with realistic audit evidence and documentation. Each case contains a series of questions requiring student analysis with numerous questions. related to the guidance contained in several new authoritative auditing standards including the. PCAOB s Auditing Standard No 5 An Audit of Internal Control Over Financial Reporting that is. Integrated with an Audit of Financial Statements the new risk assessment standards issued by the. AICPA s Auditing Standards Board as SAS Nos 104 through 111 and SAS No 112 Communicating. Internal Control Related Matters Identified in an Audit SAS No 113 Omnibus Statement on Auditing. Standards 2006 and SAS No 114 The Auditor s Communication with Those Charged With Governance. Several cases require students to gain a clearer understanding of the specific requirements contained. in the Sarbanes Oxley Act of 2002 Other cases provide additional exposure to the role information. technology in today s assurance environment including a focus on Trust Services such as SysTrust. and WebTrust Finally some cases use excerpts from transcripts of financial statement fraud trails to. illustrate the importance of following audit principles and procedures. The cases are suitable for both undergraduate and graduate students At the undergraduate. level the cases provide students with active learning experiences that reinforce key audit concepts. addressed by the instructor and textbook At the graduate level the cases provide students with. active learning experiences that expand the depth of their audit knowledge Use of the casebook. will provide students with opportunities to develop a much richer understanding of the essential. underlying issues involved in auditing while at the same time developing critical thinking. communication and interpersonal relationship skills. The casebook provides a wide variety of cases to facilitate different learning and teaching. styles For example several of the cases can be used either as in class exercises or out of class. assignments This manual clearly illustrates the different instructional approaches available for. each case e g examples of cooperative active learning activities and or out of class individual or. group assignments and efficiently prepares the instructor for leading interactive discussions. Please submit any corrections or suggestions to auditingcases byu edu. Instructor Resource Manual Do Not Copy or Redistribute ix. Full file at https fratstock eu Auditing Cases fourth edition instructor resource Manual Mark S Beasley Frank A Buckless Steven M Glover Douglas F Prawitt

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