审计学一种整合方法第12版英文版Chapter11.pptxVIP

Fraud Auditing;Learning Objective 1;Types of Fraud;Learning Objective 2;The Fraud Triangle;Examples of Risk Factorsfor Fraudulent Reporting;Examples of Risk Factorsfor Fraudulent Reporting;Examples of Risk Factorsfor Fraudulent Reporting;Examples of Risk Factorsfor Misappropriation of Assets;Examples of Risk Factorsfor Misappropriation of Assets;Examples of Risk Factorsfor Misappropriation of Assets;Learning Objective 3;Assessing the Risk of Fraud;Sources of Information Gatheredto Assess Fraud Risks;Documenting Fraud Assessment;Learning Objective 4;Corporate Governance Oversightto Reduce Fraud Risks;Example Elements for a Code of Conduct;Example Elements for a Code of Conduct;Example Elements for a Code of Conduct;Organizational Factors Contributing to Risk of Fraud;Organizational Factors Contributing to Risk of Fraud;Learning Objective 5;Responding to the Risk of Fraud;Learning Objective 6;Rates of Fraud Occurrence;Rates of Fraud Occurrence;Specific Fraud Risk Areas;Learning Objective 7;Methods of Uncovering Fraud;Responding to Misstatements That May Be the Result of Fraud;Types of Inquiry Techniques;End of Chapter 11