Auditing

Auditing Cases

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Mark S. Beasley Frank A. Buckless Steven M. Glover Douglas F. Prawitt do not coPy or redistribute

Prentice hall

Upper Saddle River, New Jersey

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client acceptance

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S o l u tionS inc lu de d in t h iS Section 1.1

Ocean Manufacturing, Inc.

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The New Client Acceptance Decision

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Understanding the Client’s Business and assessing risk

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S o l u tionS inc lu de d in t h iS Section 2.1

Your1040Return.com

Evaluating eBusiness Revenue Recognition, Information Privacy, and Electronic Evidence Issues

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2.2 2.3 2.4

Dell Computer Corporation

Evaluation of Client Business Risk

Flash Technologies, Inc. Asher Farms Inc.

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Risk Analysis and Resolution of Client Issues

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Understanding of Client’s Business Environment

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Professional and ethical issues

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S o l u tio nS inc lu de d in t h iS Section 3.1 3.2 3.3 3.4 3.5

A Day in the Life of Brent Dorsey

Staff Auditor Professional Pressures

Nathan Johnson’s Rental Car Reimbursement

Solving Ethical Dilemmas–Should He Pocket the Cash? Recognizing It’s a Fraud and Evaluating What to Do

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The Anonymous Caller WorldCom

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The Story of a Whistleblower

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Hollinger International

Realities of Audit-Related Litigation i

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