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Fraud Cases: Violations of Generally Accepted Accounting Principles (GAAP) 1
Waste Management: The Matching Principle 3
WorldCom: The Revenue Recognition Principle 7
Qwest: The Full Disclosure Principle 11
Sunbeam: The Revenue Recognition Principle 17
Waste Management: The Definition of an Asset 21
Enron: The Revenue Recognition Principle 25
WorldCom: The Matching Principle 29
The Fund of Funds: The Conservatism Constraint 33
Qwest: The Revenue Recognition Principle 41
The Baptist Foundation of Arizona: The Conservatism Constraint 45
Ethics and Professional Responsibility Cases 49
Enron: Independence 51
Waste Management: Due Professional Care 55
WorldCom: Professional Responsibility 59
Enron: Quality Assurance 63
Sunbeam: Due Professional Care 67
The Fund of Funds: Independence 71
Fraud and Inherent Risk Assessment Cases 75
Enron: Understanding the Client's Business and Industry 77
The Baptist Foundation of Arizona: Related Party Transactions 81
WorldCom: Significant Business Acquisitions 85
Sunbeam: Incentives and Pressure to Commit Fraud 89
Qwest: Understanding the Client's Business and Industry 93
The Fund of Funds: Related Party Transactions 97
Waste Management: Understanding the Client's Business and Industry 103
Internal Control Systems: Entity-Level Control Cases 109
Enron: The Control Environment 111
Waste Management: Information Technology General Controls 115
The Baptist Foundation of Arizona: The Whistleblower Hotline 119
WorldCom: The Internal Audit Function 123
Waste Management: Top-Side Adjusting Journal Entries 127
Internal Control Systems: Control Activity Cases 131
The Fund of Funds: Valuation of Investments 133
Enron: Presentation and Disclosure of Special Purpose Entities 137
Sunbeam: Completeness of the Restructuring Reserve 143
Qwest: Occurrence of Revenue 147
The Baptist Foundation of Arizona: Presentation and Disclosure of Related Parties 153
Waste Management: Valuation of Fixed Assets 157
Qwest: Occurrence of Revenue 163
Company Cases 167
Enron 169
Waste Management 183
WorldCom 199
Sunbeam 213
Qwest 225
The Baptist Foundation of Arizona 239
The Fund of Funds 251
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Add Auditing after Sarbanes-Oxley: Illustrative Cases, This casebook is intended as a supplement to any primary auditing text, as it helps extend and focus classroom discussions on the impact of Sarbanes-Oxley. It grabs student interest by providing engaging, real- world examples of the auditing environment p, Auditing after Sarbanes-Oxley: Illustrative Cases to the inventory that you are selling on WonderClubX
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Add Auditing after Sarbanes-Oxley: Illustrative Cases, This casebook is intended as a supplement to any primary auditing text, as it helps extend and focus classroom discussions on the impact of Sarbanes-Oxley. It grabs student interest by providing engaging, real- world examples of the auditing environment p, Auditing after Sarbanes-Oxley: Illustrative Cases to your collection on WonderClub |