Financial statement fraud

The purpose of this study is to investigate the auditor's views on the allegations of failure of audit judgment when the client receives a reasonable opinion without exception but later it is proven that the client is cheating financial statements. This research also aims to explore supply chain managements that have the potential to influence the determination of the auditor's risk of material misstatement in the auditor's legal obligations related to fraud detection.

8p longtimenosee06 27-03-2024 8 1   Download

Ebook "Research in accounting regulation (Volume 17)" aims to encourage the submission of original empirical, behavioural or applied research manuscripts that consider strategic and policy implications for regulation, regulatory models and markets. It is intended for individual researchers, practitioners, regulators and students of accountancy who desire to increase their understanding of the regulation of accountancy.

347p tuongnhuoclan 28-11-2023 8 5   Download

Part 1 of ebook "Financial accounting: Tools for business decision making (8th edition)" provides readers with contents including: Chapter 1 - Introduction to financial statements Chapter 2 - A further look at financial statements; Chapter 3 - The accounting information system; Chapter 4 - Accrual accounting concepts; Chapter 5 - Merchandising operations and the multiple-step income statement; Chapter 6 - Reporting and analyzing inventory; Chapter 7 - Fraud, internal control, and cash;...

395p tuongnhuoclan 27-11-2023 11 8   Download

Part 1 of ebook "Financial accounting: Tools for business decision making (6th edition)" provides readers with contents including: Chapter 1 - Introduction to financial statements Chapter 2 - A further look at financial statements; Chapter 3 - The accounting information system; Chapter 4 - Accrual accounting concepts; Chapter 5 - Merchandising operations and the multiple-step income statement; Chapter 6 - Reporting and analyzing inventory; Chapter 7 - Fraud, internal control, and cash;...

431p tuongnhuoclan 27-11-2023 7 4   Download

Part 1 of ebook "Financial and managerial accounting" provides readers with contents including: accounting in action; the recording process; adjusting the accounts; completing the accounting cycle; accounting for merchandising operations; inventories; fraud, internal control, and cash; accounting for receivables; plant assets, natural resources, and intangible assets; liabilities; corporations organization, stock transactions, dividends, and retained earnings; statement of cash flows;...

749p tuongnhuoclan 27-11-2023 6 5   Download

Part 1 of ebook "Fraud auditing and forensic accounting (4th edition)" provides readers with contents including: background of fraud auditing and forensic accounting; fraud principles; fraud schemes; red flags; fraud risk assessment; fraud prevention; financial statement schemes;...

161p tuongnhuoclan 27-11-2023 5 4   Download

Continued part 1, part 2 of ebook "Using analytics to detect possible Fraud: Tools and techniques" provides readers with contents including: Chapter 4 - The beneish M-score model; Chapter 5 - The accruals; Chapter 6 - Analysis techniques using historical financial statements and other company information; Chapter 7 - Benford's law, and yes—even statistics; Chapter 8 - Grading the four companies;...

222p mocthanhdao0210 19-11-2023 7 4   Download

Continued part 1, part 2 of ebook "Accounting for non-accountants: The fast and easy way to learn the basics (2nd edition)" provides readers with contents including: double-entry accounting; using financial statements for short-term analysis; using financial statements for long-term analysis; budgeting for your business; audits and auditors; fraud and ethics;...

65p mocthanhdao0210 20-11-2023 7 4   Download

Continued part 1, part 2 of ebook "Audit and accounting guide: Construction contractors" provides readers with contents including: major auditing procedures for contractors; other audit considerations; consideration of fraud in a financial statement; illustrations of segmenting criteria; computing income earned under the percentage-of-completion method; schedule of changes made to the text from the previous edition; the importance of exercising professional skepticism;...

90p mocthanhdao0210 20-11-2023 6 3   Download

Part 1 of ebook "Research in accounting regulation: Volume 15" provides readers with contents including: main papers; segment disclosures under SFAS 131; delay in accounting harmonization; voluntary disclosure of value driver information; financial statement fraud; evidence of earnings management with the selection of the discount rate for pension accounting;...

147p mocthanhdao0210 20-11-2023 7 4   Download

Part 1 of ebook "Fundamentals of financial accounting (5th edition)" provides readers with contents including: business decisions and financial accounting; the balance sheet; the income statement; adjustments, financial statements, and financial results; fraud, internal control, and cash; merchandising operations and the multi-step income statement;...

330p mocthanhdao0210 19-11-2023 11 5   Download

Continued part 1, part 2 of ebook "Benford’s law: Applications for forensic accounting, auditing, and fraud detection" provides readers with contents including: assessing conformity to benford’s law; examples of fraudulent data; fraudulent financial statements; madoff and other ponzi schemes; earth science and income tax applications; future directions and conclusions;...

182p mocthanhdao0210 19-11-2023 7 4   Download

Continued part 1, part 2 of ebook "A guide to forensic accounting investigation" provides readers with contents including: investigative techniques; corporate intelligence; the art of the interview; data mining; report of investigation; supporting a criminal prosecution; working with attorneys; financial reporting fraud and the capital markets; financial statement fraud: revenue and receivables; financial statement fraud - other schemes and misappropriations;...

170p mocthanhdao0210 19-11-2023 4 4   Download

Part 1 of ebook "Auditing and assurance services" provides readers with contents including: the contemporary auditing environment; auditing and assurance services; professional standards; the financial statement audit; engagement planning; management fraud and audit risk; risk assessment - internal control evaluation; employee fraud and the audit of cash; revenue and collection cycle;...

615p hanlinhchi 28-08-2023 7 4   Download

The paper has used a combination of qualitative and quantitative research methods through a survey of 113 experienced auditors and SPSS software to conduct statistical description of fraud risk indicators (red flags) and effectively audit procedures to identify frauds related to inventory items in preparing financial statements of non-financial companies listed on the Vietnam’s stock market.

8p vihassoplattner 07-01-2022 15 1   Download

Basing on the research methods of several researchers with adjustments, we investigate the effectiveness of inventory auditing procedures in detecting frauds through surveying 97 auditors working in auditing firms in Vietnam. By applying descriptive statistics and t test methodology (SPSS 20.0 software), we assess and classify auditing procedures based on their effectiveness in detecting frauds.

14p huyetthienthan 23-11-2021 21 0   Download

The purpose of this study is to explore the views of independent external auditors, financial statements’ preparers and financial statements’ users regarding the general responsibilities of auditors with a focus on their responsibility for fraud detection.

12p kelseynguyen 26-05-2020 23 1   Download

Chapter 7 - Fraud, internal control, and cash. The main goals of this chapter are to: Define fraud and the principles of internal control, apply internal control principles to cash, identify the control features of a bank account, explain the reporting of cash and the basic principles of cash management.

83p thuongdanguyetan04 18-04-2020 14 1   Download

Audit firms that fail to detect fraud or material misstatements in the financial statements of their audit clients may suffer substantial monetary penalties and negative publicity in the event of audit failure. The present study investigates auditors’ perception regarding the use of non-financial data and information to verify the validity of financial data and information reported by an audit client during an audit engagement.

12p vimadrid2711 18-12-2019 18 0   Download

The research aims at identifying the determinants of audit expectation gap between the auditors and the users of financial statements in the Kingdom of Bahrain. This issue is noticed in many frauds or errors or illegal matters by the general public after every scam whether Enron and WorldCom from United States or Satyam and Punjab National Bank from India or Tesco and BHS from United Kingdom or Mobily from Kingdom of Saudi Arabia.

13p vimadrid2711 18-12-2019 21 0   Download