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Auditing Cases
instructor resource Manual
fourth
edition
Mark S. Beasley
Frank A. Buckless
Steven M. Glover
Douglas F. Prawitt
do not coPy or redistribute
Prentice hall
Upper Saddle River, New Jersey
table
section
1
of
contents
client acceptance
S o l u tionS inc lu de d in t h iS Section
1.1
Ocean Manufacturing, Inc.
...........................
3
The New Client Acceptance Decision
section
2
Understanding the Client’s Business
and assessing risk
S o l u tionS inc lu de d in t h iS Section
2.1
Your1040Return.com
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Evaluating eBusiness Revenue Recognition, Information Privacy,
and Electronic Evidence Issues
2.2
Dell Computer Corporation
. . . . . . . . . . . . . . . . . . . . . . . . . . 25
Evaluation of Client Business Risk
2.3
Flash Technologies, Inc.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
R isk Analysis and Resolution of Client Issues
2.4
A sher Farms Inc.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49
Understanding of Client’s Business Environment
section
3
Professional and ethical issues
S o l u tionS inc lu de d in t h iS Section
3.1
A Day in the Life of Brent Dorsey
. . . . . . . . . . . . . . . . . . . . . . . 59
Staff Auditor Professional Pressures
3.2
Nathan Johnson’s Rental Car Reimbursement
. . . . . . . . . . . . . . . . 63
Solving Ethical Dilemmas–Should He Pocket the Cash?
3.3
The Anonymous Caller
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
R ecognizing It’s a Fraud and Evaluating What to Do
3.4
WorldCom
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71
The Story of a Whistleblower
3.5
Hollinger International
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79
R ealities of Audit-Related Litigation
instructor resource...