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Auditing and Accounting Cases
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Student Edition
Instructor Edition
Auditing and Accounting Cases: Investigating Issues of Fraud and Professional Ethics, 3/e

Dr. Jay C. Thibodeau, Bentley College
Deborah Freier

ISBN: 0078110815
Copyright year: 2011

Table of Contents



SECTION ONE FRAUD CASES: VIOLATIONS OF ACCOUNTING PRINCIPLES

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
Case 1.11 WorldCom: The Definition of an Asset

SECTION TWO ETHICS AND PROFESSIONAL RESPONSIBILITY CASES

Case 2.1 Enron: Independence
Case 2.2 Waste Management: Due Care
Case 2.3 WorldCom: Professional Responsibility
Case 2.4 Enron: Quality Assurance
Case 2.5 Sunbeam: Due Care
Case 2.6 The Fund of Funds: Independence
Case 2.7 Bernard L. Madoff Investment and Securities: A Focus on Auditors' Legal Liability and Due Care
Case 2.8 Enron: Audit Documentation

SECTION THREE FRAUD AND INHERENT RISK ASSESSMENT CASES

Case 3.1 Enron: Understanding the Client's 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 Client's Business and Industry
Case 3.6 The Fund of Funds: Related Party Transactions
Case 3.7 Waste Management: Understanding the Client's Business and Industry

SECTION FOUR INTERNAL CONTROL SYSTEMS: ENTITY-LEVEL CONTROL CASES

Case 4.1 Enron: The Control Environment
Case 4.2 Waste Management: General Computing 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 FIVE 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

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