财务报表粉饰.pptVIP

* Comparative Study on Measures of Window Dressing * G公司毛利率 * Comparative Study on Measures of Window Dressing * G公司案例---“控股权变动=业绩增长” 审计问题 CPA连续四年均发表标准无保留意见 CPA确认技术服务收入的依据 技术服务合同 主要为软件开发服务，一页纸，开发周期3至6个月 银行进账单或函证 疑点 CPA是否评估该公司是否具有软件开发能力？ CPA是否审计该公司开发的软件或提供的服务？ 软件服务1999年只有收入，没有成本，2000至2001年的毛利率也高达90%以上，CPA为何没有保持应有的职业谨慎？ CPA是否合理地怀疑这部分收入来源的合法性？ * Comparative Study on Measures of Window Dressing * 财务分析框架 1、From Business Activities to Financial Statements Business Activities Operating Activities Investment Activities Financing Activities Accounting System Measure and Report Economic Consequences of Business Activities Financial Statements Managers’ Superior inf. On Business Activities Estimation Errors Distortions fm Managers’ Accounting Choices Business Environment Labor Markets Capital Markets Product Markets Supplier Customers Competitors Business Regulations Accounting Environment Capital Market Structure Contracting Governance Accounting Conventions And Regulations Tax Financial Accounting Linkage Third-party Auditing Legal System for Accounting Disputes Business Strategy Scope of Business: Degree of Diversification Type of Diversification Competitive Positioning: Cost Leadership Differentiation Key Success Factors and Risk Accounting Strategy Choice of Acctg Policies Choice of Acctg Estimates Choice of Reporting Format Choice of Supplementary Disclosures * Comparative Study on Measures of Window Dressing * 财务报表分析框架 2、Doing Business Analysis Using Financial Statements Financial Statements Managers’ superior inf on business activities Noise from estimation errors Distortions from managers’ acctg choices Other Public Data Industry and firm data Outside financial statements