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By Bill N. Schwartz

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42 Table 3. (Continued ) AAER No. Inventory 1037 Date Perry Drugstores 5/19/98 Warnaco Group, Inc. 5/11/04 Auditor Description Additional Topics Andersen The client disclosed $20 million in inventory Audit reports, shrinkage and recorded the shrinkage as an asset. red flags and The auditors accepted this practice and relied on risk assessment the results of various analytical tests, as opposed to data revealed from the physical inventory and other testing. In fact, physical counts at five stores, as well as extensive month-long testing performed on one additional store disclosed large discrepancies consistent with physical counts at other stores.

163 million) misstatements for which they prepared proposed adjusting journal entries. 7% of pre-tax income. 2% of pre-tax income, which was below the 8% materiality threshold. The client not only refused to book these entries, but also continued to engage in accounting practices that gave rise to the proposed entries. The auditors ultimately concluded that these proposed adjustments were not material. In addition, the auditors identified accounting practices that gave rise to known and likely misstatements for which the auditors did not prepare any adjusting journal entries and, therefore, did not quantify other known and likely Sunbeam 1/27/03 Andersen 2125 Gemstar-TV Guide 10/20/04 KPMG Using SEC Enforcement Releases to Teach 1706 misstatements.

555) points out that a benefit of written assignments is the exposure to enforcement releases without the use of in-class time. Although the students prepare individual written assignments, I often discuss these assignments in class as well. Some students in my class have reported that the class discussion has helped them to interpret the cases more clearly. The classroom discussion tends to be more thorough than the individual written assignments. Given time constraints, however, instructors may choose to eliminate classroom discussion of the written assignments.

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