吃要吃好的
Recognition and financial fraud prevention, risk-oriented development and the origins of the audit understanding
meteorakira
财务舞弊的识别与防范Recognition and precaution of the financial corruption 对风险导向审计的由来及其发展的认识Description on the origination and development of the risk-orientation audit
春天里的流星
The United States "National Auditing Standards No. 82 of notification" to the definition of fraud is: In order to obtain the trust of others and deliberately draw the facts wrong, and knew it was wrong or illegal acts, acts of fraud are therefore benefit, while the third losses are therefore act. Fraud, at least include the following meanings: (1) the characteristics of fraud was premeditated, deliberate act; (2) fraud deceptive means; (3) fraud for the illegal behavior; (4) the purpose of fraud access to certain benefits. Characteristics of accounting fraud 1, the subjective purpose Subjective purpose of accounting fraud is one of the major characteristics, the performance of its actors are consciously and deliberately to misrepresent the financial facts. The characteristics of the accounting fraud and accounting errors to separate, although they are inconsistent with the accounting principles; providing incorrect data; incorrect accounting estimate and so on, but they are essentially different from the performance of actors in the former is to create a distorted sense of accounting information, such as in the financial statements should be disclosed on the amount and content of deliberate misrepresentation or ignored. Is due to objective reasons which caused the wrong behavior, such as the complexity of business technology, personal, such as the lack of professionalism. Acts of fraud were the result of fraud in order to achieve access to their own interests in some of the planning, manufacture of corrupt practices, and the error does not the purpose of access to personal interests. The main purpose of accounting fraud is a wide range of performance, and 2, means of deceptive 3, against the seriousness of
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