Auditing issues in Enron case
Date Submitted: 06/01/2002 13:20:17
Category: / Business & Economy / Accounting
Length: 8 pages (2178 words)
Category: / Business & Economy / Accounting
Length: 8 pages (2178 words)
1 Auditing issues in Enron case
Independent
Needed for the Houston office of Andersen, an audit partner that understands the role of being a "public watchdog" with "ultimate allegiance to the creditors and shareholders" . Arthur Anderson abandoned its roles as independent auditor by turning a blind eye to improper accounting, including the failure to consolidate, failure of Enron to make $51million in proposed adjustments in 1997, and failure to adequately disclose the nature of transactions with subsidiaries . …
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…Kyle Oliver, 'Corporate Collapse-Accounting, Regulatory and Ethical Failure' Second Edition (Cambridge University Press 2003)
<Tab/>Gurdarshan S.Gill, Graham Cosserat, Philomena Leung, Paul Coram, 'Modern Auditing & Assurance Services' John Wiley & Sons Australia, Ltd
<Tab/>Tran M, 'Enron Scandal' 31 January 2002, Guardian Newspapers Limited
<Tab/>Carney D, 'Enron: The Morticians Move in' 21 January 2002 McGraw Hill Companies - Business Week
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