| Formatted contents note |
Section 1 Client Acceptance Cases included in this Section 1.1 Ocean Manufacturing, Inc The New Client Acceptance Decision Section 2 Understanding the Client's Business and Assessing Risk Cases included in this Section 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 Section 3 Professional and Ethical Issues Cases included in this Section 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 Section 4 Accounting Fraud and Auditor Legal Liability Cases included in this Section 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 Section 5 Internal Control over Financial Reporting Cases included in this Section 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 & Cafe 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 Societe Generale How a Low-Risk Trading Area Caused a $7.2 Billion Loss Section 6 The Impact of Information Technology Cases included in this Section 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 Section 7 Planning Materiality Cases included in this Section 7.1 Anne Aylor, Inc Determination of Planning Materiality and Tolerable Misstatement Other cases that discuss topics related to this section 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 Section 8 Analytical Procedures Cases included in this Section 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 Other cases that discuss topics related to this section 1.1 Ocean Manufacturing, Inc. The New Client Acceptance Decisio 2.3 Flash Technologies, Inc Risk Analysis and Resolution of Client Issues Section 9 Auditing Cash and Revenues Cases included in this Section 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 Section 10 Planning and Performing Audit Procedures in the Revenue and Expenditure Cycles An Audit Simulation Cases included in this Section 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) Section 11 Developing and Evaluating Audit Documentation Cases included in this Section 11.1 The Runners Shop Litigation Support Review of Audit Documentation for Notes Payable Other cases that discuss topics related to this section 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 Section 12 Completing the Audit, Reporting to Management, and External Reporting Cases included in this Section 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 Response and Identifying the Proper Audit Report |
