Cases from the SEC Files: Topics in Auditing

This casebook consists of 26 cases excerpted from the SEC Enforcement Division's releases for false and misleading financial statements, each containing valuable lessons to be learned about the possibility of financial statement fraud and how an auditor can go about finding such fraud. The real people, companies, and events of each case provide readers with an understanding of the practical applicability and real consequences of the book's discussions. A four-part organization examines professional responsibilities, internal control, specific accounts and areas, and cases covering multiple areas. For fraud examiners and those preparing for the CFE exam.