Chapter11 Fraud Auditing(审计学-英文版)课件.pptVIP

Fraud Auditing Chapter 11 Learning Objective 1 Define fraud and distinguish between fraudulent financial reporting and misappropriation of assets. Types of Fraud Learning Objective 2 Describe the fraud triangle and identify conditions for fraud. The Fraud Triangle Examples of Risks Factors for Fraudulent Reporting Examples of Risks Factors for Fraudulent Reporting Examples of Risks Factors for Fraudulent Reporting Examples of Risks Factors for Misappropriation of Assets Examples of Risks Factors for Misappropriation of Assets Examples of Risks Factors for Misappropriation of Assets Learning Ob