审计学参考文献capitalbanc-cashcase.pdf

文档介绍：1’ ORPORATION In1975,CarlosCordovaandseveralotherinvestorsfoundedCapitalNational B)inBronx,’schiefexecu- ,thebank Bcatered primarilytothebankingneedsofHispanic-muni- ,Bformed orporation,panyregistered mission(SEC).Throughoutitsentireexis- tence,B. Cordovaassumedthetitlesofpresident,chiefexecutiveofficer,andchairmanof theboardofCapitalBancwhen itwascreated. Inthefallof1987,CapitalBancretainedArthurAndersen&- ’sfirstengagementforCapitalBancwastoauditthe pany’sconsolidatedfinancialstatementsforthefiscalyearend- ingDecember31,,anArthurAndersenpartnersince1979, responsibilityformuchoftheauditplanningtoJamesLukenda,anauditman- assignedtotheCapitalBancengagement. OnDecember29,1987,panied B’sinternalauditstafftothebank’ ArthurAndersenauditorsintendedtoobserveandparticipateinasurprisecount ofthebranch’ B’petenceofthebank’sinternalauditstaff. IThefacts orporation mission,AccountingandAuditing EnforcementReleaseNo458, 28June1993 In” 198 SECTIONTWO AUDIThOFHIGH-OUNTSANDINTERNALCONTROLISSUES Bbranchmai