(BQ) Part 1 contents Contemporary auditing - Real issues and cases has contents: Comprehensive cases, audits of high risk accounts, internal control issues, ethical responsibilities of accountants.
Find more at www.downloadslide.com Find more at www.downloadslide.com Cases from prior editions of Michael C Knapp’s Contemporary Auditing are available exclusively online via www.CengageBrain.com In addition to the option to purchase the current edition in multiple formats, CengageBrain.com offers the following cases from prior editions for purchase as an eBook or as individual eChapters This range of options allows you the flexibility to choose the content that best fits your needs! Comprehensive Cases 1A Jamaica Water Properties 1B AMRE, Inc 1C United States Surgical Corporation audits of high-risk aCCounts 2A 2B 2C 2D 2E 2F 2G CapitalBanc Corporation Dollar General Stores, Inc General Technologies Group Ltd SmarTalk Teleservices, Inc Campbell Soup Company Perry Drug Stores, Inc Rocky Mount Undergarment Company, Inc internal Control issues 3A Saks Fifth Avenue 3B Triton Energy Ltd 3C Troberg Stores ethiCal responsibilities of aCCountants 4A 4B 4C 4D Oak Industries, Inc Thomas Forehand, CPA Laurel Valley Estates Jack Bass, Accounting Professor ethiCal responsibilities of independent auditors 5A 5B 5C 5D Mallon Resources Corporation The PTL Club Zaveral Boosalis Raisch Koger Properties, Inc professional roles 6A David Myers, WorldCom Controller professional issues 7A 7B 7C 7D 7E HealthSouth Corporation PricewaterhouseCoopers Securities, LLC Stephen Gray, CPA Scott Fane, CPA National Medical Transportation Network international Cases 8A 8B 8C 8D Royal Ahold, N.V Australian Wheat Board Tata Finance Limited Baan Company, N.V ClassiC litigation Cases 9A National Student Marketing Corporation 9B Equity Funding Corporation of America Discover why CengageBrain.com is your one-stop solution! CengageBrain.com offers students a wealth of options in both price and format of their course materials To access additional course materials, visit www.cengagebrain.com At the CengageBrain.com home page, fill in the author or ISBN of your textbook This will take you to the product page where you will find various purchasing options and access to free companion study resources Find more at www.downloadslide.com This page intentionally left blank Find more at www.downloadslide.com This page intentionally left blank Find more at www.downloadslide.com Contemporary auditing� Real Issues and Ninth Edition Cases Find more at www.downloadslide.com This is an electronic version of the print textbook Due to electronic rights restrictions, some third party content may be suppressed Editorial review has deemed that any suppressed content does not materially affect the overall learning experience The publisher reserves the right to remove content from this title at any time if subsequent rights restrictions require it For valuable information on pricing, previous editions, changes to current editions, and alternate formats, please visit www.cengage.com/highered to search by ISBN#, author, title, or keyword for materials in your areas of interest Find more at www.downloadslide.com Contemporary auditing� Real Issues and Cases Ninth Edition Michael C Knapp University of Oklahoma Australia • Brazil • Japan • Korea • Mexico • Singapore • Spain • United Kingdom • United States Find more at www.downloadslide.com Contemporary Auditing: Real Issues and Cases, Ninth Edition Michael C Knapp Vice President of Editorial, Business: Jack W Calhoun Editor-in-Chief: Rob Dewey Acquisitions Editor: Matt Filimonov Developmental Editor: Ann Loch Editorial Assistant: Ann Loch Marketing Manager: Heather Mooney Content Project Management: PreMediaGlobal Media Editor: Bryan England Manufacturing Planner: Doug Wilke © 2013, 2011 South-Western, Cengage Learning ALL RIGHTS RESERVED No part of this work covered by the copyright herein may be reproduced, transmitted, stored, or used in any form or by any means graphic, electronic, or mechanical, including but not limited to photocopying, recording, scanning, digitizing, taping, web distribution, information networks, or information storage and retrieval systems, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without the prior written permission of the publisher For product information and technology assistance, contact us at Cengage Learning Customer & Sales Support, 1-800-354-9706 For permission to use material from this text or product, submit all requests online at www.cengage.com/permissions Further permissions questions can be emailed to permissionrequest@cengage.com Marketing Communications Manager: Libby Shipp Library of Congress Control Number: 2011941655 Production Service: PreMediaGlobal ISBN-13: 978-1-133-18789-9 Art Director: Kristina Mose-Libon ISBN-10: 1-133-18789-7 Internal Designer: PreMediaGlobal Cover Designer: PreMediaGlobal Cover Image: ©Sailorr/Shutterstock; Bottom photo (background graph): ©Photoredaktor/ Dreamstime.com; Small photos: Left small photo (gold map and pen): ©ronfromyork/ Shutterstock; 2nd photo from left (man at computers): ©Steve Cole Images/ iStockphoto.com; 3rd photo from left (gavel and paper): ©Chris Reed/ iStockphoto; 4th photo from left: (blue money and men in circle): ©Photos.com/Getty Images/ Thinkstock Rights Acquisitions Specialist: Sam Marshall South-Western 5191 Natorp Boulevard Mason, OH 45040 USA Cengage Learning is a leading provider of customized learning solutions with office locations around the globe, including Singapore, the United Kingdom, Australia, Mexico, Brazil, and Japan Locate your local office at: international.cengage.com/region Cengage Learning products are represented in Canada by Nelson Education, Ltd For your course and learning solutions, visit www.cengage.com urchase any of our products at your local college store or at our P preferred online store www.cengagebrain.com Printed in the United States of America 15 14 13 12 11 Find more at www.downloadslide.com DEDICATION� To Paula, Suzie, and Becky� Find more at www.downloadslide.com This page intentionally left blank ... Accountant 269� 2 71 275� 279� 2 81 285� 287� 289� 1. 1 1. 2 1. 3 1. 4 1. 5 1. 6 1. 7 1. 8 1. 9 1. 10 1. 11 1 .12 SECTION 2 .1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 SECTION 3 .1 3.2 3.3 3.4 3.5 3.6 3.7 SECTION 4 .1 4.2 4.3... Inc Geo Securities, Inc Belot Enterprises Regina Company, Inc 17 1� 17 3� 18 1� 18 9� 19 7� 203� 211 � 217 � 2 21 227� Internal Control Issues The Trolley Dodgers Howard Street Jewelers, Inc United... Library of Congress Control Number: 2 011 9 416 55 Production Service: PreMediaGlobal ISBN -13 : 978 -1- 133 -18 789-9 Art Director: Kristina Mose-Libon ISBN -10 : 1- 133 -18 789-7 Internal Designer: PreMediaGlobal