如何利用财务数据识别上市公司的财务欺诈（How to recognize financial fraud of listed companies by using financial data）.docVIP

如何利用财务数据识别上市公司的财务欺诈（How to recognize financial fraud of listed companies by using financial data） As for the CPA profession, it is necessary to improve the professional quality and strengthen the professional ethics under the premise of highly concerned about the risks of the practice, which are the two important links. And training professional judgment ability is undoubtedly the basic guarantee to improve the practice ability. From the CPA auditing business of the whole process, between the accounting elements accounting statements or use projects related to the internal logic or Gouji professional analysis, is an important way to cultivate the professional judgment ability. This paper intends to introduce readers to some specific ways to analyze problems through case studies. Case A: identification of corporate profit manipulation First, the companys related financial data, in order to facilitate the elaboration and analysis of the problem, according to the companys annual and 2001 annual accounting statements and statements disclosed in 2000 of the information, the relevant financial data as shown in table 1: Two, the companys relevant financial data analysis, through the above data, we can easily calculate the companys 2000 and 2001 inventory turnover times were 2. 04 times and 2. The 57 time, that is, inventory turnover, takes 179 days and 142 days respectively. In my opinion, as a large commercial enterprise located in the capital city, this kind of stock turnover speed is very abnormal. In order to verify the judgment, the author specially collects the related financial data of the Commercial Listed Companies in these two years. After calculation, the turnover times of some companies in 2001 and 2000 are respectively: Xidan shopping mall (4). 731 and 4. 567) Wangfujing (2). 93 and 2. 93) Chongqing department store (11). 09 and 8. Lanzhou minbai (2, 2). 58 and 2. 59 (14), Tianjin kangyou. 41 and 14. 59) Shanghai 100th (14). 81 and 15. 73) Yu Garden in Shangha