The tenth edition of Knapp's CONTEMPORARY AUDITING utilizes real-world cases to highlight the work environment of auditors. Using real-world examples and pointing out potential red flags, these cases help users to identify audit problem areas. Knapp's CONTEMPORARY AUDITING contains the most recent, compelling, and up-to-date examples. Those cases most widely used by adopters have been retained: Enron Corporation, Golden Bear Golf, Hopkins v. Price Waterhouse, Lehman Brothers, Leigh Ann Walker, Madoff Securities, The Trolley Dodgers, and ZZZZ Best Company. Many of the "returning" cases have been updated to include relevant circumstances and events that have occurred since the publication of the previous edition. This edition features 18 new cases. Three of them are comprehensive cases: AA Capital Partners, DHB Industries, and Navistar International Corporation. New cases in the Audits of High-Risk Accounts section include LocatePlus Holdings Corporation, Powder River Petroleum International, and Take-Two Interactive Software. The sections of the book that focus on ethical issues have three new cases: Accuhealth, Dell, and Wichita Falls. Section 5, Ethical Responsibilities of Independent Auditors, has new cases on IPOC International Growth Fund, Richard Grimes, Staff Accountant, and Ryden Trucking. The final new case is an international case, Longtop Financial Technologies Limited. The tenth edition fully integrates all recent risk assessment standards recently adopted by the auditing community.
The tenth edition of Knapp's CONTEMPORARY AUDITING utilizes real-world cases to highlight the work environment of auditors. Using real-world examples and pointing out potential red flags, these cases help users to identify audit problem areas. Knapp's CONTEMPORARY AUDITING contains the most recent, compelling, and up-to-date examples. Those cases most widely used by adopters have been retained: Enron Corporation, Golden Bear Golf, Hopkins v. Price Waterhouse, Lehman Brothers, Leigh Ann Walker, Madoff Securities, The Trolley Dodgers, and ZZZZ Best Company. Many of the "returning" cases have been updated to include relevant circumstances and events that have occurred since the publication of the previous edition. This edition features 18 new cases. Three of them are comprehensive cases: AA Capital Partners, DHB Industries, and Navistar International Corporation. New cases in the Audits of High-Risk Accounts section include LocatePlus Holdings Corporation, Powder River Petroleum International, and Take-Two Interactive Software. The sections of the book that focus on ethical issues have three new cases: Accuhealth, Dell, and Wichita Falls. Section 5, Ethical Responsibilities of Independent Auditors, has new cases on IPOC International Growth Fund, Richard Grimes, Staff Accountant, and Ryden Trucking. The final new case is an international case, Longtop Financial Technologies Limited. The tenth edition fully integrates all recent risk assessment standards recently adopted by the auditing community.
Preface.
1. Comprehensive Cases.
Enron Corporation. Lehman Brothers Holdings Inc. Just for FEET,
Inc. Health Management, Inc. The Leslie Fay Companies. NextCard,
Inc. Lincoln Savings and Loan Association. Crazy Eddie, Inc. ZZZZ
Best Company, Inc. DHB Industries, Inc. New Century Financial
Corporation. Madoff Securities. AA Capital Partners, Inc.Navistar
International Corporation. Livent, 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. Geo Securities, Inc. Belot Enterprises.
Powder River Petroleum International, Inc. LocatePlus Holdings
Corporation.
3. Internal Control Issues.
The Trolley Dodgers. Howard Street Jewelers, Inc. United Way of
America. First Keystone Bank. Goodner Brothers, Inc. Buranello's
Ristorante. Foamex International Inc. 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. David
Quinn, Tax Accountant. Dell Inc. AccuHealth, Inc. Wichita
Falls.
5. Ethical Responsibilities of Independent Auditors.
Cardillo Travel Systems, Inc. American International Group, Inc.
The North Face, Inc. IPOC International Growth Fund, Ltd. Phillips
Petroleum Company. Ryden Trucking, Inc. 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.
7. Professional Issues.
Ligand Pharmaceuticals. Sarah Russell, Staff Accountant. Bud
Carriker, Audit Senior. Hopkins v. Price Waterhouse. Fred Stern &
Company, Inc. (Ultramares Corporation v. Touche et al.). First
Securities Company of Chicago (Ernst & Ernst v. Hochfelder et al.).
Elizabeth Wallace, Audit Senior. 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. Mohamed Salem
El-Hadad, Internal Auditor. Tae Kwang Vina.
Michael Knapp has taught undergraduate and graduate auditing courses for more than twenty years. He has developed numerous online CPE courses and has testified in several major litigation cases involving accounting and auditing issues. His honors at the University of Oklahoma include the Merrick Foundation Teaching Award; Arthur Andersen Faculty Fellow, School of Accounting; Honorary Faculty Member, Golden Key National Honor Society; Distinguished Educator Award, School of Accounting; John E. Mertes, Jr., Presidential Professor; Delta Sigma Pi Professor of the Year, Price College of Business; and McLaughlin Chair in Business Ethics.
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