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  5. Auditing Cases: An Interactive Learning Approach


This print textbook is available for students to rent for their classes. The Pearson print rental program provides students with affordable access to learning materials, so they come to class ready to succeed.

For undergraduate and graduate courses in auditing or professional research case, and capstone courses.


Step through real auditing cases, one by one, in this comprehensive text

Auditing Cases: An Interactive Learning Approach is a comprehensive case book that focuses on each of the major activities performed during an audit. Using a lively narrative that captures readers’ interest, most of these auditing cases are based on actual companies and introduce emerging accounting-related issues such as financial reporting fraud. The unique active learning approach in the 7th Edition helps readers learn to think critically and develop their interpersonal skills, which are increasingly important in the workplace today, while incorporating new cases, revised questions, and updates to key auditing standards.

Table of contents

1. Client Acceptance

2. Understanding the Client’s Business and Assessing Risks

3. Professional and Ethical Issues

4. Accounting Fraud and Auditor Legal Liability

5. Internal Control Over Financial Reporting

6. The Impact of Information Technology

7. Planning Materiality

8. Analytical Procedures

9. Auditing Cash, Fair Value, and Revenues

10. Planning and Performing Audit Procedures in the Revenue and Expenditure Cycles

11. Developing and Evaluating Audit Documentation

12. Completing the Audit, Reporting to Management, and External Reporting

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