TABLE OF CONTENTS, 9th Ed.
SECTION 1 Comprehensive Cases
1.1 Enron Corporation ……………………………………………………………………………………………… 1
1.2 Lehman Brothers Holdings Inc.. …………………………………………………………………………… 9
1.3 Just for FEET, Inc. ……………………………………………………………………………………………. 17
1.4 Health Management, Inc. …………………………………………………………………………………… 27
SECTION 2 Audits of High-Risk Accounts
2.1 Jack Greenberg, Inc.. ………………………………………………………………………………………… 96
2.2 Golden Bear Golf, Inc. ……………………………………………………………………………………… 103
2.3 Happiness Express, Inc. …………………………………………………………………………………… 109
SECTION 3 Internal Control Issues
3.1 The Trolley Dodgers ……………………………………………………………………………………….. 151
3.2 Howard Street Jewelers, Inc. ……………………………………………………………………………. 154
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SECTION 4 Ethical Responsibilities of Accountants
4.1 Creve Couer Pizza, Inc. …………………………………………………………………………………… 185
4.2 F&C International, Inc. ……………………………………………………………………………………. 189
4.3 Suzette Washington, Accounting Major …………………………………………………………….. 194
SECTION 5 Ethical Responsibilities of Independent Auditors
5.1 Cardillo Travel Systems, Inc. ………………………………………………………………………….. 214
5.2 American International Group, Inc. …………………………………………………………………… 220
SECTION 6 Professional Roles
6.1 Leigh Ann Walker, Staff Accountant ………………………………………………………………… 242
6.2 Bill DeBurger, In-Charge Accountant ……………………………………………………………….. 247
SECTION 7 Professional Issues
7.1 Ligand Pharmaceuticals …………………………………………………………………………………….. 271
7.2 Sarah Russell, Staff Accountant ……………………………………………………………………….. 276
SECTION 8 International Cases
8.1 Livent, Inc. …………………………………………………………………………………………………….. 300
8.2 Parmalat Finanziaria, S.p.A.. ……………………………………………………………………………. 307
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8.6 Kaset Thai Sugar Company ……………………………………………………………………………… 333
8.7 Republic of Somalia ………………………………………………………………………………………… 337
8.8 OAO Gazprom ……………………………………………………………………………………………….. 342
8.9 Societe Generale …………………………………………………………………………………………….. 349
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