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Auditing Cases: An Interactive Learning Approach, 4/E
Mark S Beasley
Frank A. Buckless
Steven M Glover
Douglas F Prawitt

ISBN-10: 0132423502
ISBN-13: 9780132423502

Publisher: Prentice Hall
Copyright: 2009
Format: Paper; 432 pp
Published: 08/07/2008

Suggested retail price: $60.00
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Auditing Cases 4/e  provides 44 auditing cases focusing on each of the major activities performed during an audit. Most of the cases are based on actual companies, and a number address financial reporting fraud. The cases are designed to engage the reader through the use of lively narrative and the introduction of emerging issues. The cases were chosen to provide hands-on exposure to realistic, focused, cases involving all aspects of the auditing process

1 Client Acceptance
1.1 Ocean Manufacturing, Inc
The New Client Acceptance Decision
Cases included in this Section
Understanding the Client’s Business
and Assessing Risk
S e c t i o n 2 Understanding the Client’s Business
and Assessing Risk
2.1 Your1040Return.com
Evaluating eBusiness Revenue Recognition, Information Privacy,
and Electronic Evidence Issues
2.2 Dell Computer Corporation
Evaluation of Client Business Risk
2.3 Flash Technologies, Inc
Risk Analysis and Resolution of Client Issues
2.4 Asher Farms Inc
Understanding of Client’s Business Environment
Cases included in this Section
S e c t i o n 3 Professional and Ethical Issues
3.1 A Day in the Life of Brent Dorsey
Staff Auditor Professional Pressures
3.2 Nathan Johnson’s Rental Car Reimbursement
Solving Ethical Dilemmas–Should He Pocket the Cash?
3.3 The Anonymous Caller
Recognizing It’s a Fraud and Evaluating What to Do
3.4 WorldCom
The Story of a Whistleblower
3.5 Hollinger International
Realities of Audit-Related Litigation
ii
Cases included in this Section
Accounting Fraud and
Auditor Legal Liability
S e c t i o n 4 Accounting Fraud and
Auditor Legal Liability
4.1 Enron Corporation and Andersen, LLP
Analyzing the Fall of Two Giants
4.2 Comptronix Corporation
Identifying Inherent Risk and Control Risk Factors
4.3 Cendant Corporation
Assessing the Control Environment and Evaluating Risk of
Financial Statement Fraud
4.4 Waste Management, Inc
Manipulating Accounting Estimate
4.5 Xerox Corporation
Evaluating Risk of Financial Statement Fraud
4.6 Phar-Mor, Inc
Accounting Fraud, Litigation, and Auditor Liability
Cases included in this Section
S e c t i o n 5 Internal Control over Financial Reporting
5.1 Simply Steam, Co
Evaluation of Internal Control Environment
5.2 Easy Clean, Co
Evaluation of Internal Control Environment
5.3 Red Bluff Inn & Café
Establishing Effective Internal Control in a Small Business
5.4 St. James Clothiers
Evaluation of Manual and IT-Based Sales Accounting System Risks
5.5 Collins Harp Enterprises
Recommending IT Systems Development Controls
5.6 Sarbox Scooter, Inc
Scoping and Evaluation Judgments in the Audit of Internal
Control over Financial Reporting
5.7 Société Générale .
How a Low-Risk Trading Area Caused a $7.2 Billion Loss
included in this Section
2.1 Your1040Return.com
Evaluating eBusiness Revenue Recognition, Information Privacy,
and Electronic Evidence Issues
5.4 St. James Clothiers
Evaluation of Manual and IT-Based Sales Accounting System Risks
5.5 Collins Harp Enterprises
Recommending IT Systems Development Controls
9.2 Henrico Retail, Inc
Understanding the IT Accounting System and Identifying Audit
Evidence for Retail Sales
Other cases that discuss topics related to this section
S e c t i o n 6 The Impact of Information Technology
6.1 Harley-Davidson, Inc
Identifying eBusiness Risks and Related Assurance Services for
the eBusiness Marketplace
6.2 Jacksonville Jaguars
Evaluating IT Benefits and Risks and Identifying Trust Services
Opportunities
Cases included in this Section
Other cases that discuss topics related to this section
S e c t i o n 7 Planning Materiality
7.1 Anne Aylor, Inc
Determination of Planning Materiality and Tolerable Misstatement
5.6 Sarbox Scooter, Inc
Scoping and Evaluation Judgments in the Audit of Internal
Control over Financial Reporting
12.1 EyeMax Corporation
Evaluation of Audit Differences
12.2 Auto Parts, Inc
Considering Materiality When Evaluating Accounting Policies
and Footnote Disclosures
T a b l e o f c o n t e n t s
iv
Cases included in this Section
Other cases that discuss topics related to this section
S e c t i o n 8 Analytical Procedures
8.1 Laramie Wire Manufacturing
Using Analytical Procedures in Audit Planning
8.2 Northwest Bank
Developing Expectations for Analytical Procedures
8.3 Burlingham Bees
Using Analytical Procedures as Substantive Tests
1.1 Ocean Manufacturing, Inc.
The New Client Acceptance Decisio
2.3 Flash Technologies, Inc
Risk Analysis and Resolution of Client Issues
Cases included in this Section
S e c t i o n 9 Auditing Cash and Revenues
9.1 Wally’s Billboard & Sign Supply
The Audit of Cash
9.2 Henrico Retail, Inc.
Understanding the IT Accounting System and Identifying Audit
Evidence for Retail Sales
9.3 Longeta Corporation
Auditing Revenue Contracts
9.4 Bud's Big Blue Manufacturing
Accounts Receivable Confirmations
Other cases that discuss topics related to this section
8.2 Northwest Bank
Developing Expectations for Analytical Procedures
8.3 Burlingham Bees
Using Analytical Procedures as Substantive Tests
T a b l e o f c o n t e n t s
v
Cases included in this Section
Planning and Performing Audit Procedures
in the Revenue and Expenditure Cycles
An Audit Simulation
S e c t i o n 10 Planning and Performing Audit Procedures
in the Revenue and Expenditure Cycles
An Audit Simulation
10.1 Southeast Shoe Distributor, Inc
Identification of Tests of Controls for the Revenue Cycle
(Sales and Cash Receipts)
10.2 Southeast Shoe Distributor, Inc
Identification of Substantive Tests for the Revenue Cycle
(Sales and Cash Receipts)
10.3 Southeast Shoe Distributor, Inc
Selection of Audit Tests and Risk Assessment for the Revenue Cycle
(Sales and Cash Receipts)
10.4 Southeast Shoe Distributor, Inc
Performance of Tests of Transactions for the Expenditure Cycle
(Acquisitions and Cash Disbursements)
10.5 Southeast Shoe Distributor, Inc
Performance of Tests of Balances for the Expenditure Cycle
(Acquisitions and Cash Disbursements)
Cases included in this Section
Other cases that discuss topics related to this section
Developing and Evaluating
Audit Documentation
S e c t i o n 11 Developing and Evaluating
Audit Documentation
11.1 The Runners Shop
Litigation Support Review of Audit Documentation
for Notes Payable
9.1 Wally’s Billboard & Sign Supply
The Audit of Cash
9.2 Henrico Retail, Inc
Understanding the IT Accounting System and Identifying Audit
Evidence for Retail Sales
9.3 Longeta Corporation
Auditing Revenue Contracts
9.4 Bud's Big Blue Manufacturig
Accounts Receivable Confirmations
10.1-5 Southeast Shoe Distributor, Inc.
An Audit Simulation
T a b l e o f c o n t e n t s
vi
Cases included in this Section
Completing the Audit, Reporting to
Management, and External Reporting
S e c t i o n 12 Completing the Audit, Reporting to
Management, and External Reporting
12.1 EyeMax Corporation
Evaluation of Audit Differences
12.2 Auto Parts, Inc.
Considering Materiality When Evaluating Accounting Policies
and Footnote Disclosures
12.3 K&K Inc.
Leveraging Audit Findings to Provide Value-Added Insights
12.4 Surfer Dude Duds, Inc
Considering the Going-Concern Assumption
12.5 Murchison Technologies, Inc
Evaluating an Attorney’s

    For undergraduate and graduate Auditing, Professional Research Case or capstone courses.

    Auditing Cases 3/e,  through an active learning approach, provides a comprehensive case book focusing on various auditing activities.

  • 0131494910Auditing Cases, 3/E
    Beasley, Buckless, Glover & Prawitt
    © 2006 | Prentice Hall | Paper; 416 pages | Instock
    ISBN-10: 0131494910 | ISBN-13: 9780131494916
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