For undergraduate/graduate courses in Auditing and Advanced 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 students with an active learning environment and an understanding that the ideas being discussed in class have both practical applicability and real consequences.
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