财务报表粉饰及研究分析 .pptxVIP

财务报表粉饰与分析;讲 授 大 纲;Overview of Financial Fraud;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;9、要学生做的事，教职员躬亲共做；要学生学的知识，教职员躬亲共学；要学生守的规则，教职员躬亲共守。7月-217月-21Friday, July 9, 2021 10、阅读一切好书如同和过去最杰出的人谈话。18:41:5218:41:5218:417/9/2021 6:41:52 PM 11、一个好的教师，是一个懂得心理学和教育学的人。7月-2118:41:5218:41Jul-2109-Jul-21 12、要记住，你不仅是教课的教师，也是学生的教育者，生活的导师和道德的引路人。18:41:5218:41:5218:41Friday, July 9, 2021 13、He who seize the right moment, is the right man.谁把握机遇，谁就心想事成。7月-217月-2118:41:5218:41:52July 9, 2021 14、谁要是自己还没有发展培养和教育好，他就不能发展培养和教育别人。09 七月 20216:41:52 下午18:41:527月-21 15、一年之计，莫如树谷；十年之计，莫如树木；终身之计，莫如树人。七月 216:41 下午7月-2118:41July 9, 2021 16、提出一个问题往往比解决一个更重要。因为解决问题也许仅是一个数学上或实验上的技能而已，而提出新的问题，却需要有创造性的想像力，而且标志着科学的真正进步。2021/7/9 18:41:5218:41:5209 July 2021 17、儿童是中心，教育的措施便围绕他们而组织起来。6:41:52 下午6:41 下午18:41:527月-21 2、Our destiny offers not only the cup of despair, but the chalice of opportunity. (Richard Nixon, American President )命运给予我们的不是失望之酒，而是机会之杯。二〇二一年六月十七日2021年6月17日星期四 3、Patience is bitter, but its fruit is sweet. (Jean Jacques Rousseau , French thinker)忍耐是痛苦的，但它的果实是甜蜜的。10:516.17.202110:516.17.202110:5110:51:196.17.202110:516.17.2021 4、All that you do, do with your might; things done by halves are never done right. ----R.H. Stoddard, American poet做一切事都应尽力而为，半途而废永远不行6.17.20216.17.202110:5110:5110:51:1910:51:19 5、You have to believe in yourself. Thats the secret of success. ----Charles Chaplin人必须相信自己，这是成功的秘诀。-Thursday, June 17, 2021June 21Thursday, June 17, 20216/17/2021 ? ;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;Description and Characteristics of Fraud;T