Contemporary Auditing

Michael C. Knapp (Autor)

Buch | Softcover

592 Seiten

2017 | 11th edition
South-Western College Publishing (Verlag)
978-1-305-97081-6 (ISBN)

Infos

Knapp’s CONTEMPORARY AUDITING, 11E prepares you for the challenging responsibilities you will face in the public accounting profession. This casebook stresses the "people" aspect of independent audits. You learn how to avoid "audit failures" most often due to client personnel who intentionally subvert an audit or auditors who fail to carry out their responsibilities. This book’s detailed review of problem audits helps you recognize the red flags common to failed audits. Discussing and dissecting these challenges prepares you to handle potential problematic situations in your own professional career. You also acquire a higher-level understanding of auditing standards, ethical principles, audit procedures, and other issues related to independent auditing. By studying these topics in memorable real-world context, you achieve a more in-depth, intuitive comprehension of auditing fundamentals, which translates into improved performance on the CPA exam and other professional exams.

Autor

Michael Knapp has taught undergraduate and graduate auditing courses for more than 35 years. He has developed dozens of online CPE courses that focus on a wide range of auditing topics, including the COSO internal control framework, the most common types of accounting frauds and the impact cognitive biases have on the quality of professional audit services. Professor Knapp has also testified in several major litigation cases involving accounting and auditing issues. For three years he served as a consultant with the FBI on a major white-collar criminal case. He has spoken at a national conference attended by more than 500 FBI agents and other federal law enforcement officers. His honors at the University of Oklahoma include, among many others, the Harold E. Hackler Outstanding M.B.A. Professor (determined by a vote of O.U.’s M.B.A. students), the Outstanding Oklahoma Accounting Educator (awarded by the Oklahoma Society of C.P.A.s), the Delta Sigma Pi Professor of the Year (awarded by the O.U. undergraduate business students’ honor society), the David Ross Boyd Professorship (a university-wide designation for teaching excellence awarded to one professor annually) and the McLaughlin Chair in Business Ethics.

Inhalt

Preface.
1. COMPREHENSIVE CASES.
Enron Corporation. Lehman Brothers Holdings Inc. Just for FEET, Inc. Health Management, Inc. The Leslie Fay Companies. Le-Nature’s Inc. Navistar International Corporation. Livent, Inc. ZZZZ Best Company, Inc. DHB Industries, Inc. New Century Financial Corporation. Madoff Securities. AA Capital Partners, Inc.
2. AUDITS OF HIGH-RISK ACCOUNTS.
Jack Greenberg, Inc. Golden Bear Golf, Inc. Take-Two Interactive Software, Inc. General Motors Company. Lipper Holdings, LLC. CBI Holding Company, Inc. Bankrate, Inc. Belot Enterprises. Powder River Petroleum International, Inc. LocatePlus Holdings Corporation. Overstock.com, Inc. Parker-Halsey Corporation.
3. INTERNAL CONTROL ISSUES.
The Trolley Dodgers. Howard Street Jewelers, Inc. Avon Products, Inc. First Keystone Bank. Goodner Brothers, Inc. Buranello’s Ristorante. Saks Fifth Avenue. The Boeing Company. Wal-Mart de Mexico.
4. ETHICAL RESPONSIBILITIES OF ACCOUNTANTS.
Creve Couer Pizza, Inc. F&C International, Inc. Suzette Washington, Accounting Major. Freescale Semiconductor, Inc. Wiley Jackson, Accounting Major. Arvel Smart, Accounting Major. Zane Corbin, Accounting Major. Dell Inc.
5. ETHICAL RESPONSIBILITIES OF INDEPENDENT AUDITORS.
Cardillo Travel Systems, Inc. American International Group, Inc. Caesars Entertainment Corporation. IPOC International Growth Fund, Ltd. Le-Nature’s Inc., Part II. Richard Grimes, Staff Accountant.
6. PROFESSIONAL ROLES.
Leigh Ann Walker, Staff Accountant. Bill DeBurger, In-Charge Accountant. Hamilton Wong, In-Charge Accountant. Tommy O’Connell, Audit Senior. Avis Love, Staff Accountant. Charles Tollison, Audit Manager. Madison Wells, Audit Manager. Tillman Rollins, Office Managing Partner.
7. PROFESSIONAL ISSUES.
Ligand Pharmaceuticals. Sarah Russell, Staff Accountant. Washington Council Ernst & Young. Internet Infamy. Fred Stern & Company, Inc. (Ultramares Corporation v. Touche et al.). First Securities Company of Chicago (Ernst & Ernst v. Hochfelder et al.). Texas Drug Warehouse. Frank Coleman, Staff Accountant. Olivia Thomas, Audit Senior.
8. INTERNATIONAL CASES.
Longtop Financial Technologies Limited. Kaset Thai Sugar Company. Republic of Somalia. Republic of the Sudan. Shari’a. Olympus Corporation.

Produkt-Details

• Erscheinungsdatum: 01.02.2017
• Verlagsort: Florence
• Sprache: englisch
• Maße: 205 x 255 mm
• Gewicht: 1021 g
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
• ISBN-10: 1-305-97081-0 / 1305970810
• ISBN-13: 978-1-305-97081-6 / 9781305970816
• Zustand: Neuware