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Auditing After Sarbanes-Oxley
Table of Contents
Auditing after Sarbanes-Oxley Illustrative Cases CONTENTS Section 1 Fraud Cases: Violations of Generally Accepted Accounting Principles (GAAP) Case 1.1 Waste Management: The Matching Principle Case 1.2 WorldCom: The Revenue Recognition Principle Case 1.3 Qwest: The Full Disclosure Principle Case 1.4 Sunbeam: The Revenue Recognition Principle Case 1.5 Waste Management: The Definition of an Asset Case 1.6 Enron: The Revenue Recognition Principle Case 1.7 WorldCom: The Matching Principle Case 1.8 The Fund of Funds: The Conservatism Constraint Case 1.9 Qwest: The Revenue Recognition Principle Case 1.10 The Baptist Foundation of Arizona: The Conservatism Constraint Section 2 Ethics and Professional Responsibility Cases Case 2.1 Enron: Independence Case 2.2 Waste Management: Due Professional Care Case 2.3 WorldCom: Professional Responsibility Case 2.4 Enron: Quality Assurance Case 2.5 Sunbeam: Due Professional Care Case 2.6 The Fund of Funds: Independence Section 3 Fraud and Inherent Risk Assessment Cases Case 3.1 Enron: Understanding the Clients Business and Industry Case 3.2 The Baptist Foundation of Arizona: Related Party Transactions Case 3.3 WorldCom: Significant Business Acquisitions Case 3.4 Sunbeam: Incentives and Pressure to Commit Fraud Case 3.5 Qwest: Understanding the Clients Business and Industry Case 3.6 The Fund of Funds: Related Party Transactions Case 3.7 Waste Management: Understanding the Clients Business and Industry Section 4 Internal Control Systems: Entity-Level Control Cases Case 4.1 Enron: The Control Environment Case 4.2 Waste Management: Information Technology General Controls Case 4.3 The Baptist Foundation of Arizona: The Whistleblower Hotline Case 4.4 WorldCom: The Internal Audit Function Case 4.5 Waste Management: Top-Side Adjusting Journal Entries Section 5 Internal Control Systems: Control Activity Cases Case 5.1 The Fund of Funds: Valuation of Investments Case 5.2 Enron: Presentation and Disclosure of Special-Purpose Entities Case 5.3 Sunbeam: Completeness of the Restructuring Reserve Case 5.4 Qwest: Occurrence of Revenue Case 5.5 The Baptist Foundation of Arizona: Presentation and Disclosure of Related Parties Case 5.6 Waste Management: Valuation of Fixed Assets Case 5.7 Qwest: Occurrence of Revenue Appendix Company Cases Case A.1 Enron Case A.2 Waste Management Case A.3 WorldCom Case A.4 Sunbeam Case A.5 Qwest Case A.6 The Baptist Foundation of Arizona Case A.7 The Fund of Funds
ISBN: 9780073379494 Publisher: Irwin/McGraw-Hill Subject: Corporations Author: Freier, Deborah Author: Freier, Debbie Author: Thibodeau, Jay C. Subject: Accounting Subject: Auditing - General Subject: Auditing Subject: United states Subject: Professional ethics -- United States. Copyright: 2009 Publication Date: January 2008 Binding: Paperback Grade Level: College/higher education: Language: English Illustrations: Y Pages: 260 Dimensions: 9.07x6.47x.41 in. .82 lbs. Related Subjects
Business » Accounting and Finance