Knapp M. Contemporary Auditing: Real Issues and Cases

9th Edition — USA: South-Western, Oklahoma Univ., 2013. — 588 p. — ISBN: 978-1-13318789-9The cases in this text also acquaint students with the work environment of auditors. After studying these cases, students will better appreciate how client pressure, peer pressure, time budgets, and related factors complicate the work roles of independent auditors. Also embedded in these cases are the ambiguity and lack of structure that auditors face each day. Missing documents, conflicting audit evidence, auditors’ dual obligations to the client and to financial statement users, and the lack of definitive professional standards for many situations are additional aspects of the audit envi- ronment woven into these cases.The ninth edition of my casebook contains the following eight sections of cases: Comprehensive Cases, Audits of High-Risk Accounts, Internal Control Issues, Ethical Responsibilities of Accountants, Ethical Responsibilities of Independent Auditors, Professional Roles, Professional Issues, and International Cases. This organizational structure is intended to help adopters readily identify cases best suited for their particular needs.