Cases from the SEC Files

Cases from the SEC Files : Topics in Auditing

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Description

For undergraduate/graduate courses in Auditing and Advanced Auditing.This casebook consists of 26 cases excerpted from the SEC Enforcement Division's releases for false and misleading financial statements, each containing valuable lessons to be learned about the possibility of financial statement fraud and how an auditor can go about finding such fraud. The real people, companies, and events of each case provide students with an active learning environment and an understanding that the ideas being discussed in class have both practical applicability and real consequences.show more

Product details

  • Hardback | 215 pages
  • 203.7 x 253.5 x 9.9mm | 421.85g
  • Pearson Education (US)
  • Pearson
  • United States
  • English
  • 0130648167
  • 9780130648167

Table of contents

I. PROFESSIONAL RESPONSIBILITIES. GAAS: Carl Rusicka, CPA (Chicago Partnership Board). Charles Wessman, CPA (Intercontinental Resources). Russell Ponce (American Aircraft). KPMG (Structural Dynamics Research Corporation). Independence.Pricewaterhouse Coopers.J. Allen Seymour, CPA (Vista).II. INTERNAL CONTROL. Thor Industries. Waste Management. III. SPECIFIC ACCOUNTS/AREAS. Revenue Cycle.Sensormatic.Cylink.Carme.Home Theater Products International.Hybrid Networks.Expenditure Cycle.Richard Valde, CPA (Perry Drug).Chipwich.Craig Consumer Electronics.Aurora Foods.Micro Warehouse.Investment Cycle.Pier 1.Firstmark Corp.Other.Sony Corp.IV. AUDIT REPORTING. DCI Telecommunications. V. CASES COVERING MULTIPLE AREAS. Arthur Anderson. Cendant. Sunbeam. Sunrise Medical.show more