Auditing After Sarbanes-Oxley
by Jay Thibodeau, Debbie Freier
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Book Summary Information
Author: Debbie Freier, Jay ThibodeauEdition: Paperback
Audio: English (Unknown); English (Original Language); English (Published)
Published: 2006-02-21
ISBN: 007352669X
Number of pages: 288
Publisher: McGraw-Hill/Irwin
Summary of Auditing After Sarbanes-Oxley
This casebook is intended as a supplement to any primary auditing text, as it helps extend and focus classroom discussions on the impact of Sarbanes-Oxley. It grabs student interest by providing engaging, real- world examples of the auditing environment pre- and post-Sarbanes-Oxley.The text presents a total of 35 ?ripped from the headlines? cases organized within four sections:
1) Ethics and Professional Responsibility (7 cases),
2) Understanding the Client?s Business and Industry (7 cases),
3) Internal Control Systems (10 cases),
4) Audits of Accounts, Processes and Assertions (11 Cases).
This organization closely follows that of most current auditing textbooks, making the cases easy to implement.
In addition to these cases, Appendix A presents seven lengthier, complete company cases giving instructors the flexibility to assign a single case to cover several learning objectives. Appendix B presents financial statements for four of the companies covered in Appendix A.
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