The Global Future or Auditing after Sarbanes Oxley

The Global Future: A Brief Introduction to World Politics

Author: Charles W Kegley

The GLOBAL FUTURE is a brief introduction to the study of international relations, based on the framework of Charles Kegley's best selling WORLD POLITICS: TREND AND TRANSFORMATION. Written in a clear, accessible style that speaks to students with a wide range of backgrounds and abilities, this textbook provides a set of concepts and analytic tools to help them understand contemporary events and emerging global trends. Every chapter contains thought-provoking case studies, box inserts with rival views on current controversies, and a marginal glossary, as well as vivid graphs, maps, and photographs. With an emphasis on engaging students in the latest international developments, THE GLOBAL FUTURE encourages them to think critically about contemporary issues and form their own opinions on how to address the pressing security, economic, and environmental problems of the twenty-first century.

Book about: Managing Projects in HR or Growth Triumphant

Auditing after Sarbanes-Oxley

Author: Jay C Thibodeau

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.

Table of Contents:

PREFACE

Section 1 ETHICS AND PROFESSIONAL RESPONSIBILITY
Case 1.1 Enron: A Focus on Independence and Ethics
Case 1.2 Enron: A Focus on Quality Assurance
Case 1.3 Waste Management: A Focus on Ethics and Due Professional Care
Case 1.4 WorldCom: A Focus on Professional Responsibility
Case 1.5 Sunbeam: A Focus on Ethics and Due Professional Care
Case 1.6 The Funds of Funds: A Focus on Independence
Case 1.7 The Funds of Funds: A Focus on Client Confidentiality

Section 2 UNDERSTANDING THE CLIENT’S BUSINESS AND INDUSTRY
Case 2.1 Enron: A Focus on Fraud and Inherent Risk Assessment
Case 2.2 Waste Management: A Focus on Fraud and Inherent Risk Assessment
Case 2.3 WorldCom: A Focus on Fraud and Inherent Risk Assessment
Case 2.4 Sunbeam: A Focus on Fraud and Inherent Risk Assessment
Case 2.5 Qwest: A Focus on Fraud and Inherent Risk Assessment
Case 2.6 The Baptist Foundation of Arizona: A Focus on Fraud and Inherent Risk Assessment
Case 2.7 The Funds of Funds: A Focus on Fraud & Inherent Risk Assessment

Section 3 INTERNAL CONTROL SYSTEMS
Case 3.1 Enron: A Focus on Company Level Controls
Case 3.2 Waste Management: A Focus on Company Level Controls
Case 3.3 Waste Management: A Focus on General Computing Controls
Case 3.4 The Baptist Foundation of Arizona: A Focus on Company Level Controls
Case 3.5 The Funds of Funds: A Focus on Company Level Controls
Case 3.6 WorldCom: A Focus on Internal Controls
Case 3.7 WorldCom: A Focus on Internal Audit
Case 3.8 Qwest: A Focus on Company Level Controls
Case 3.9 Waste Management: A Focus on Top-Side Adjustments
Case 3.10 The Baptist Foundation of Arizona: A Focus on Period-EndFinancial Reporting Process

Section 4 AUDIT OF ACCOUNTS, PROCESSES, AND ASSERTIONS
Case 4.1 Enron: A Focus on Evidence – Chewco Special Purpose Entity
Case 4.2 Qwest: A Focus on Evidence – IRU Swap Transactions
Case 4.3 Enron: A Focus on Revenue Recognition
Case 4.4 Waste Management: A Focus on Capitalization of Expenses
Case 4.5 Waste Management: A Focus on Depreciation and Amortization
Case 4.6 WorldCom: A Focus on Line Cost Accruals
Case 4.7 Sunbeam: A Focus on Restructuring Reserves
Case 4.8 Sunbeam: A Focus on Revenue Recognition
Case 4.9 Qwest: A Focus on Revenue Recognition
Case 4.10 The Baptist Foundation of Arizona: A Focus on Presentation and Disclosure
Case 4.11 Qwest: A Focus on Presentation and Disclosure
APPENDIX A COMPANY CASES
Case A.1 Enron
Case A.2 Waste Management
Case A.3 WorldCom
Case A.4 Sunbeam
Case A.5 Qwest
Case A.6 The Baptist Foundation of Arizona
Case A.7 The Funds of Funds
APPENDIX B FINANCIAL STATEMENTS
Case B.1 Waste Management
Case B.2 WorldCom
Case B.3 Sunbeam
Case B.4 Qwest
INDEX