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: Ethics and Professional Responsibility (7 cases); Understanding the Client's Business and Industry (7 cases); Internal Control Systems (10 cases); and, 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.