Contemporary Auditing: Real Issues and Cases
Knapp's market-leading casebook stresses "the people" aspect of independent audits. This casebook is intended to help students recognize the "red flags" that often accompany problem audits. Another goal of this text is to help students more readily grasp key auditing concepts and procedures by illustrating those items in real-world contexts. The use of real-world cases also acquaints students with the work environment of auditors. Professors can use this casebook as a supplemental text for the first undergraduate auditing course or as a primary text for a second undergraduate auditing course or a graduate-level auditing seminar. Selected cases in this text are also suitable for use in financial accounting courses.
Textbook, organized in case format, helps students understand concepts, raises important control issues faced by actual businesses, and gives realistic view of the auditing environment. 'People' aspect of independent audits is stressed, allowing learning from cases based upon problem audits.
SECTION 1 Comprehensive Cases
1.1 Enron Corporation
1.2 tivert, Inc.
1.3 Health Management, Inc.
1.4 AMRE, nc.
1.5 The eslie Fay Companies
1.6 Star Fechnologies Inc.
1.7 Lin oln Savings and Loan Association
1.8 Crazy ddie Inc.
1.9 ZZZ Best Company Inc.
1.10 OAO Gazprom -t
1.11 Unlited States Surgical Corporation
SECTION 2 Audits of High-Risk Accounts
2.1 Jack Greenber, nc.
2.2 Golden Bear Golf, Inc.
2.3 Happiness Express, Inc.
2.4 CapitaiBanc Corporation
2.5 General Technologies Group Ltd.
2.6 CBI Holding Company Inc.
2.7 Campbell Soup Company
2.8 Perry Drug Stores Inc.
2.9 SmarTalk Teleservices Inc.
SECTION 3 Internal Contro Issues
3.1 The Trolley Dodgers
3.2 Howard Steet Jewelers, Inc.
3.3 Saks Fifth Avene
3.4 Triton Energy Ltd.
3.5 Goodner Brothers Inc.
3.6 Troberg Stores
SECTION 4 Ethical Responsibilities of Accountants
4.1 C ree Couer Pizza, Inc.
4.2 Jamaica Water Properties
4.3 Suzette Wasington, Accounting Major
4.4 Oak Industries Inc.
4.5 F&C mntematii oal, Inc.
4.6 Laurel Valley Estates
4.7 Rocky Mount Undergarment Company Inc.
SECTION 5 Ethical Responsibilites of Independent Auditors
5.1 Cardillo Travel Systems, Inc.
5.2 The PTL Club
5.3 Zaveral Boosalis Raisch
5.4 Mallon Resources Corporation
5.5 Koger Properties Inc.
5.6 American Fuel & Supply Company Inc.
5.7 The North Face Inc.
5.8 NextCard, Inc.
SECTION 6 Professional Roles
6.1 Leigh Ann Walke Staff Accountntt
6.2 Bill DeBurger, In-Charge Accountant
6.3 Sarah Russell, Staff Accountant
6.4 Tommy O'Connell Audit Senior
6.5 Avis Love, Staff Accountant
6.6 Charles Tollison Audit Manager
6.7 Hamilton Wong, In-Charge Accountant
6.8 David Myers, Controller
SECTION 7 Professional Issues
7.1 HealthSouth Corporation
7.2 National Medical Transportation Netwerk
7.3 Baan Company N.V .
7.4 Hopkins . Price Waterhouse
7.5 PricewaterhouseCoopers Securities LLC
7.6 Scott Fane CPA
7.7 Stephen Gray CPA
SECTION 8 Classic Litigation Cases
8.1 Fred Stern & Company Inc.
8.2 First Securities Company of Chicago
8.3 Equity Funding Corporation of America
8.4 National Student Marketing Corporation