Welcome to the third edition of our case book. For those of you who have already

worked with our short cases, thank you very much for your continued support of

our innovative approach to auditing and accounting education. For those of you

who are trying out our short cases for the first time, welcome! We truly believe

that you will come to enjoy the use of our short cases in your classes.

For the third edition, we decided to revise our title to better reflect the content

of our book and the way that our cases have been used effectively in both

auditing and financial accounting classes. Our new title, Auditing and Accounting

Cases: Investigating Issues of Fraud and Professional Ethics, reflects the fact that

each of our cases focuses on an issue that existed at a company where a financial

statement fraud actually occurred. In addition, since largely all of our cases

depict some type of ethical lapse, the cases provide an important tool to investigate

issues of fraud and professional ethics in the classroom. In fact, to

improve the integration of ethics into the book, we have added new ethics

questions in Section One of the book.