Resumen del libro
Knapp's "Auditing Cases, 9/e, International Edition" utilizes real-world cases to highlight the work environment of auditors. These cases help students to identify audit problem areas by using real-world examples and pointing out potential red flags. Knapp's "Auditing Cases, 9/e, International Edition" contains the most recent, compelling, and up-to-date examples, including Lehman Brothers Holdings Inc., First Keystone Bank, Phillips Petroleum Company, and Freescale Semiconductor Inc. New cases have also been added to the "Audits of High-Risk Accounts" section, examining well-known companies such as General Motors and Lipper Holdings, LLC. The ninth edition fully integrates all recent risk assessment standards recently adopted by the auditing community. This casebook can be used to supplement the first undergraduate auditing course, as a primary text for a second undergraduate auditing course, or for a graduate-level auditing seminar. Selected cases in this text are also suitable for use in financial accounting courses.
SECTION 1 Comprehensive Cases. 1.1 AMRE, Inc 1.2 Just for FEET, Inc 1.3 Enron Corporation. 1.4 Lehman Brothers Holdings Inc. 1.5 United States Surgical Corporation 1.6 Madoff Securities. 1.7 New Century Financial Corporation 1.8 Gemstar-TV Guide International, Inc. 1.9 ZZZZ Best Company, Inc. 1.10 Crazy Eddie, Inc. SECTION 2 Audits of High-Risk Accounts. 2.1 Doughtie's Foods, Inc. 2.2 Lipper Holdings, LLC. 2.3 Happiness Express, Inc. 2.4 SmartTalk Teleservices, Inc. 2.5 General Motors Company. 2.6 CBI Holding Company, Inc. 2.7 CapitalBanc Corporation. SECTION 3 Internal Control Issues. 3.1 First Keystone Bank 3.2 Howard Street Jewelers, Inc. 3.3 Buranello's Ristorante. 3.4 Goodner Brothers, Inc. 3.5 Triton Energy Ltd. 3.6 United Way of America. SECTION 4 Ethical Responsibilities of Accountants. 4.1 Rocky Mount Undergarment Company, Inc. 4.2 Suzette Washington, Accounting Major. 4.3 Oak Industries, Inc 4.4 Creve Couer Pizza, Inc. 4.5 F&C International, Inc. 4.6 Freescale Semiconductor, Inc. SECTION 5 Ethical Responsibilities of Independent Auditors. 5.1 Waverly Holland, Audit Senior. 5.2 American International Group, Inc. 5.3 The PTL Club. 5.4 Cardillo Travel Systems, Inc. 5.5 Koger Properties, Inc. 5.6 Phillips Petroleum Company. SECTION 6 Professional Roles. 6.1 Bill DeBurger, In Charge Accountant 6.2 Leigh Ann Walker, Staff Accountant 6.3 Tommy O'Connell, Audit Senior 6.4 Avis Love, Staff Accountant 6.5 Charles Tollison, Audit Manager 6.6 Hamilton Wong, In-Charge Accountant. SECTION 7 Professional Issues. 7.1 Baan Company, N.V 7.2 Hopkins v. Price Waterhouse 7.3 Ligand Pharmaceuticals. 7.4 Sarah Russell, Staff Accountant 7.5 Stock Option Mania 7.6 National Medical Transportation Network. SECTION 8 International Cases. 8.1 Royal Ahold, N.V. 8.2 Livent, Inc 8.3 Registered Auditors, South Africa 8.4 Kansayaku 8.5 Republic of Somalia 8.6 Zuan Yan 8.7 Australian Wheat Board 8.8 Parmalat Finanziaria, S.p.A. 8.9 OAO Gazprom 8.10 Tata Finance Limited 8.11 Institute of Chartered Accountants of India. 8.12 Societe Generale 8.13 Shari'a 8.14 Republic of the Sudan 8.15 Mohamed Salem El-Hadad, Internal Auditor 8.16 Tae Kwang Vina. 8.17 Kaset Thai Sugar Company.