T A B L E O F C O N T EN T S 1

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Ta b l e of conT e nT s,s e cT Ion,4 accounting fraud and auditor legal liability. Cas es in C l u de d in t his se C t io n,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 141. Accounting Fraud Litigation and Auditor Liability,4 7 Satyam Computer Services Limited 157. Controlling the Confirmation Process,s e cT Ion,5 Internal control over financial reporting. Cas es in C l u de d in t his se C t io n,5 1 Simply Steam Co 167.
Evaluation of Internal Control Environment,5 2 Easy Clean Co 167. Evaluation of Internal Control Environment,5 3 Red Bluff Inn Caf 177. Establishing Effective Internal Control in a Small Business. 5 4 St James Clothiers 181, Evaluation of Manual and IT Based Sales Accounting System Risks. 5 5 Collins Harp Enterprises 189,Recommending IT Systems Development Controls. 5 6 Sarbox Scooter Inc 197, Scoping and Evaluation Judgments in the Audit of Internal.
Control over Financial Reporting,5 7 Soci t G n rale 207. How a Low Risk Trading Area Caused a 7 2 Billion Loss. Full file at http testbankonline eu Solution Manual for Auditing Cases An Interactive Learning Approach 5th Edition by Mark S Beasley. Table of con T e nT s,s e cTI on,6 The Impact of Information Technology. C a s es in C lu de d in t h is se Ction,6 1 Harley Davidson Inc 219. Identifying eBusiness Risks and Related Assurance Services for. the eBusiness Marketplace,6 2 Jacksonville Jaguars 227. Evaluating IT Benefits and Risks and Identifying Trust Services. Opportunities, o t he r Ca se s t h at d isCuss topi Cs rel ated to this se C tion.
2 1 Your1040Return com 13, Evaluating eBusiness Revenue Recognition Information Privacy. and Electronic Evidence Issues,5 4 St James Clothiers 181. Evaluation of Manual and IT Based Sales Accounting System Risks. 5 5 Collins Harp Enterprises 189,Recommending IT Systems Development Controls. 9 2 Henrico Retail Inc 291, Understanding the IT Accounting System and Identifying Audit. Evidence for Retail Sales,s e cTI on,7 planning Materiality.
C a s es in C lu de d in t h is se Ction,7 1 Anne Aylor Inc 241. Determination of Planning Materiality and Tolerable Misstatement. o t he r Ca se s t h at d isCuss topi Cs rel ated to this se C tion. 5 6 Sarbox Scooter Inc 197, Scoping and Evaluation Judgments in the Audit of Internal. Control over Financial Reporting,12 1 EyeMax Corporation 399. Evaluation of Audit Differences,12 2 Auto Parts Inc 409. Considering Materiality When Evaluating Accounting Policies. and Footnote Disclosures, Full file at http testbankonline eu Solution Manual for Auditing Cases An Interactive Learning Approach 5th Edition by Mark S Beasley.
Ta b l e of conT e nT s,s e cT Ion,8 analytical procedures. Cas es in C l u de d in t his se C t io n,8 1 Laramie Wire Manufacturing 251. Using Analytical Procedures in Audit Planning,8 2 Northwest Bank 257. Developing Expectations for Analytical Procedures,8 3 Burlingham Bees 263. Using Analytical Procedures as Substantive Tests, othe r Ca se s t h at disC uss topi Cs rel ated to this se C tion.
1 1 Ocean Manufacturing Inc 3,The New Client Acceptance Decision. 2 3 Flash Technologies Inc 37,Risk Analysis,s e cT Ion. 9 auditing cash fair Value and revenues,Cas es in C l u de d in t his se C t io n. 9 1 Wally s Billboard Sign Supply 271,The Audit of Cash. 9 2 Henrico Retail Inc 291, Understanding the IT Accounting System and Identifying Audit.
Evidence for Retail Sales,9 3 Longeta Corporation 297. Auditing Revenue Contracts,9 4 Bud s Big Blue Manufacturing 303. Accounts Receivable Confirmations,9 5 Morris Mining Corporation 309. Auditing Fair Value,9 6 Hooplah Inc 317, Applying Audit Sampling Concepts to Tests of Controls and. Substantive Testing in the Revenue Cycle, othe r Ca se s t h at disC uss topi Cs rel ated to this se C tion.
4 7 Satyam Computer Services Limited 157,Controlling the Confirmation Process. 8 2 Northwest Bank 257,Developing Expectations for Analytical Procedures. 8 3 Burlingham Bees 263,Using Analytical Procedures as Substantive Tests. Full file at http testbankonline eu Solution Manual for Auditing Cases An Interactive Learning Approach 5th Edition by Mark S Beasley. Table of con T e nT s,s e cTI on,10 planning and performing audit procedures. in the revenue and expenditure cycles,an audit simulation.
C a s es in C lu de d in t h is se Ction,10 1 Southeast Shoe Distributor Inc 329. Identification of Tests of Controls for the Revenue Cycle. Sales and Cash Receipts,10 2 Southeast Shoe Distributor Inc 339. Identification of Substantive Tests for the Revenue Cycle. Sales and Cash Receipts,10 3 Southeast Shoe Distributor Inc 347. Selection of Audit Tests and Risk Assessment for the Revenue Cycle. Sales and Cash Receipts,10 4 Southeast Shoe Distributor Inc 361. Performance of Tests of Transactions for the Expenditure Cycle. Acquisitions and Cash Disbursements,10 5 Southeast Shoe Distributor Inc 377.
Performance of Tests of Balances for the Expenditure Cycle. Acquisitions and Cash Disbursements,s e cTI on,11 Developing and evaluating. audit Documentation,C a s es in C lu de d in t h is se Ction. 11 1 The Runners Shop 389,Litigation Support Review of Audit Documentation. for Notes Payable, o t he r Ca se s t h at d isCuss topi Cs rel ated to this se C tion. 9 1 6 Section 9 Auditing Cash Fair Value and Revenues 271. Various Cases,10 1 5 Southeast Shoe Distributor Inc 329.
An Audit Simulation, Full file at http testbankonline eu Solution Manual for Auditing Cases An Interactive Learning Approach 5th Edition by Mark S Beasley. Ta b l e of conT e nT s,s e cT Ion,12 completing the audit reporting to. Management and external reporting,Cas es in C l u de d in t his se C t io n. 12 1 EyeMax Corporation 399,Evaluation of Audit Differences. 12 2 Auto Parts Inc 409, Considering Materiality When Evaluating Accounting Policies.
and Footnote Disclosures,12 3 K K Inc 415, Leveraging Audit Findings to Provide Value Added Insights in a. Manufacturing Environment,12 4 Surfer Dude Duds Inc 421. Considering the Going Concern Assumption,12 5 Murchison Technologies Inc 425. Evaluating an Attorney s Response and Identifying the Proper. Audit Report,12 6 Going Green 435,Sustainability and External Reporting. Full file at http testbankonline eu Solution Manual for Auditing Cases An Interactive Learning Approach 5th Edition by Mark S Beasley. al p h a b e T I c c a s e I n De x,7 1 Anne Aylor Inc 241.
3 3 Anonymous Caller The 65,2 4 Asher Farms Inc 49. 12 2 Auto Parts Inc 409,9 4 Bud s Big Blue Manufacturing 303. 8 3 Burlingham Bees 263,4 3 Cendant Corporation 111. 5 5 Collins Harp Enterprises 189,4 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 167,4 1 Enron Corporation and Andersen LLP 89. 12 1 EyeMax Corporation 399,2 3 Flash Technologies Inc 37. 12 6 Going Green 435,6 1 Harley Davidson Inc 219,9 2 Henrico Retail Inc 291. 3 5 Hollinger International 79,9 6 Hooplah Inc 317. 6 2 Jacksonville Jaguars 227,12 3 K K Inc 415,8 1 Laramie Wire Manufacturing 251.
9 3 Longeta Corporation 297,9 5 Morris Mining Corporation 309. 12 5 Murchison Technologies Inc 425,3 2 Nathan Johnson s Rental Car Reimbursement 63. 8 2 Northwest Bank 257,1 1 Ocean Manufacturing Inc 3. 4 6 Phar Mor Inc 141,5 3 Red Bluff Inn Caf 177,11 1 Runners Shop The 389. 5 6 Sarbox Scooter Inc 197,4 7 Satyam Computer Services Limited 157.
5 1 Simply Steam Co 167,5 7 Soci t G n rale 207, 10 1 Southeast Shoe Distributor Inc Tests of Controls for the Revenue Cycle 329. 10 2 Southeast Shoe Distributor Inc Substantive Tests for the Revenue Cycle 339. 10 3 Southeast Shoe Distributor Inc Audit Tests and Risk Assessment for the Revenue Cycle 347. 10 4 Southeast Shoe Distributor Inc Tests of Transactions for the Expenditure Cycle 361. 10 5 Southeast Shoe Distributor Inc Tests of Balances for the Expenditure Cycle 377. 5 4 St James Clothiers 181,12 4 Surfer Dude Duds Inc 421. 9 1 Wally s Billboard Sign Supply 271,4 4 Waste Management Inc 119. 3 4 WorldCom 71,4 5 Xerox Corporation 127,2 1 Your1040Return com 13. Full file at http testbankonline eu Solution Manual for Auditing Cases An Interactive Learning Approach 5th Edition by Mark S Beasley. f I f T h e D I TI o n,updates t o prior Case s, Cases from the prior edition have been updated to reflect changes in professional standards Cases.
based on events at real companies have been updated to reflect recent developments Dates in the. hypothetical cases have been set in calendar year 2012 with audit procedures performed on the 2011. fiscal year information and or interim procedures performed on the 2012 fiscal year information. When appropriate we have changed underlying data in the hypothetical cases so that the cases. differ from prior editions,n e w t o th e fifth e d ition. The following cases have been added to the fifth edition to expand coverage of audit topics and. provide timely coverage of recent high profile accounting related events. 4 7 Satyam Computer Services Limited 157,Controlling the Confirmation Process. This case highlights the accounting fraud at the Satyam Computer Services. Company based in Hyderabad India whereby senior management manipulated. the company s IT based accounting system to orchestrate a 1 1 billion fraud. Students learn about techniques used by senior executives to manipulate. revenues and profitability and the importance of maintaining control of the entire. confirmation process,9 5 Morris Mining Corporation 309. Auditing Fair Value, In this case students research standards on auditing fair value and then have the. opportunity to consider the appropriateness of Morris Mining s fair value esti. mate for a patent obtained in an acquisition Students get hands on practice at. considering sensitivity of the fair value estimate to changes in the model inputs. Morris Mining Corporation is a hypothetical company. 9 6 Hooplah Inc 317, Applying Audit Sampling Concepts to Tests of Controls.
and Substantive Testing in the Revenue Cycle, This case provides students the opportunity to apply audit sampling concepts in. determining the nature and extent of testing Students evaluate and perform tests. of controls and tests of details on selected samples in an accounts receivable setting. Students also consider the benefits of risk and coverage based substantive testing. prior to applying audit sampling Hooplah Inc is a hypothetical company. 12 6 Going Green 435,Sustainability and External Reporting. This case presents students with the opportunity to explore the emerging area of. sustainability reporting Students gain knowledge of the Global Reporting Initiative. Framework for sustainability reporting and use it to evaluate the sustainability report. of an actual company Students also gain knowledge of the AICPA Attestation Stan. dards and International Standard on Assurance Engagements that would be used to. provide assurances on sustainability reports, Full file at http testbankonline eu Solution Manual for Auditing Cases An Interactive Learning Approach 5th Edition by Mark S Beasley. client acceptance,s e cTIo n,C a s es in C lu de d in t h is se Ction. 1 1 Ocean Manufacturing Inc 3,The New Client Acceptance Decision.
Full file at http testbankonline eu Solution Manual for Auditing Cases An Interactive Learning Approach 5th Edition by Mark S Beasley. c as e 1 1,ocean Manufacturing Inc,The new client acceptance Decision. Mark S Beasley Frank A Buckless Steven M Glover Douglas F Prawitt. i ns tr uC ti o nal o b jeCt ive s, 1 To help students understand the process of 4 To illustrate the subjective and sometimes. considering a new prospective audit client and difficult nature of the judgments involved in the. the factors that auditors commonly consider in client acceptance decision and to give students. making the acceptance decision the opportunity to justify a recommendation on. 2 To give students experience in computing and client acceptance in the presence of both. interpreting preliminary analytical procedures significant positive and negative factors. commonly used in obtaining an understanding 5 To help students understand how information. of a prospective client during the client gathered in the client acceptance process can. acceptance decision process help the auditor in planning the audit if the. 3 To raise issues relating to auditor independence client is accepted. in the context of client acceptance both in terms,of financial interests and the provision of. non audit services, The student takes on the role of a newly promoted audit manager recently given the task of. considering factors and making a recommendation with respect to the acceptance of a new. prospective client The request to consider the engagement was received two weeks past the. T A B L E O F C O N T EN T S ii 05 3 lt 05 0 065 S EC TI ON4 Accounting Fraud and Auditor Legal Liability Enron Corporation and Andersen LLP

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