关于上市公司财务报表粉饰的典型手段.pptVIP

财务报表粉饰与分析;讲 授 大 纲;Overview of Financial Fraud;本资料来源;Biggest U.S Bankruptcies Since 1980;Debts owned to Banks and Institutional Investors by WorldCom ( Total Assets: BV $ 107 billion; MV $15 billion; Total Debts $41 billion);Merck’ Faked Revenue;Financial Frauds and Independent Directors;CFE’s Classification Scheme;CFE: Duration of by Scheme Type;CFE: Initial Detection of Fraud ;CFE: Effective Measures to Prevent Fraud;SAS 99 :Consideration of Fraud in a  Financial Statement Audit;Significant Changes in the New Fraud Standard;Description and Characteristics of Fraud;Descript