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Section 1 | Comprehensive Cases | 1 |
Case 1.1 | Mattel, Inc. | 3 |
Case 1.2 | ESM Government Securities, Inc. | 15 |
Case 1.3 | United States Surgical Corporation | 29 |
Case 1.4 | ZZZZ Best Company, Inc. | 41 |
Case 1.5 | Lincoln Savings and Loan Association | 57 |
Case 1.6 | Crazy Eddie, Inc. | 71 |
Case 1.7 | Penn Square Bank | 83 |
Case 1.8 | Star Technologies, Inc. | 93 |
Case 1.9 | The Fund of Funds, Ltd. | 105 |
Case 1.10 | Amre, Inc. | 119 |
Case 1.11 | General Technologies Group Ltd. | 129 |
Case 1.12 | Regina Company | 139 |
Section 2 | Audits of High-Risk Accounts | 147 |
Case 2.1 | Doughtie's Foods, Inc. | 149 |
Case 2.2 | Flight Transportation Corporation | 153 |
Case 2.3 | J.B. Hanauer & Co. | 159 |
Case 2.4 | Berkshire Hathaway, Inc. | 165 |
Case 2.5 | IFG Leasing | 169 |
Case 2.6 | Giant Stores Corporation | 179 |
Case 2.7 | CapitalBanc Corporation | 187 |
Section 3 | Internal Control Issues | 191 |
Case 3.1 | The Trolley Dodgers | 193 |
Case 3.2 | Howard Street Jewelers, Inc. | 195 |
Case 3.3 | E.F. Hutton & Company, Inc. | 199 |
Case 3.4 | Saks Fifth Avenue | 209 |
Case 3.5 | Triton Energy Ltd. | 215 |
Case 3.6 | Goodner Brothers, Inc. | 225 |
Case 3.7 | Troberg Stores | 235 |
Section 4 | Ethical Responsibilities of Accountants | 243 |
Case 4.1 | Creve Couer Pizza, Inc. | 245 |
Case 4.2 | Laurel Valley Estates | 249 |
Case 4.3 | Suzette Washington, Accounting Major | 253 |
Case 4.4 | Rocky Mount Undergarment Company, Inc. | 255 |
Case 4.5 | Oak Industries, Inc. | 259 |
Case 4.6 | F&C International, Inc. | 265 |
Case 4.7 | Accuhealth, Inc. | 271 |
Section 5 | Ethical Responsibilities of Independent Auditors | 277 |
Case 5.1 | Cardillo Travel Systems, Inc. | 279 |
Case 5.2 | The PTL Club | 285 |
Case 5.3 | Phillips Petroleum Company | 289 |
Case 5.4 | Mariner Corporation | 293 |
Case 5.5 | Koger Properties, Inc. | 297 |
Case 5.6 | American Fuel & Supply Company, Inc. | 301 |
Case 5.7 | Mallon Resources Corporation | 305 |
Section 6 | Professional Roles | 311 |
Case 6.1 | Leigh Ann Walker, Staff Accountant | 313 |
Case 6.2 | Bill DeBurger, In-Charge Accountant | 317 |
Case 6.3 | Sarah Russell, Staff Accountant | 321 |
Case 6.4 | Tommy O'Connell, Audit Senior | 325 |
Case 6.5 | Avis Love, Staff Accountant | 331 |
Case 6.6 | Charles Tollison, Audit Manager | 335 |
Section 7 | Professional Issues | 339 |
Case 7.1 | Hopkins v. Price Waterhouse | 341 |
Case 7.2 | When Auditors Become Lobbyists | 351 |
Case 7.3 | Maurice Stans, CPA | 361 |
Case 7.4 | Scott Fane, CPA | 365 |
Case 7.5 | Barringer Resources, Inc. | 371 |
Case 7.6 | National Medical Transportation Network | 379 |
Case 7.7 | Stephen Gray, CPA | 387 |
Section 8 | Classic Litigation Cases | 393 |
Case 8.1 | Fred Stern & Company, Inc. (Ultramares Corporation v. Touche et al.) | 395 |
Case 8.2 | BarChris Construction Corporation | 403 |
Case 8.3 | 1136 Tenants Corporation | 411 |
Case 8.4 | Yale Express System, Inc. | 415 |
Case 8.5 | First Securities Company of Chicago (Ernst & Ernst v. Hochfelder et al.) | 423 |
Case 8.6 | Equity Funding Corporation of America | 431 |
Case 8.7 | National Student Marketing Corporation | 437 |
Index | 453 |
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