Inventory related financial statement frauds

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

(bq) part 2 book "fraud examination" hass contents: financial statement fraud; revenue and inventory related financial statement frauds; liability, asset, and inadequate disclosure frauds; fraud against organizations; consumer fraud; bankruptcy, divorce, and tax fraud; fraud in e commerce; legal follow up,...and other contents.

319p bautroibinhyen23 02-04-2017 26 3   Download