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Detail
ArtikelGhost Goods : How to Spot Phantom Inventory  
Oleh: Wells, Joseph T.
Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 191 no. 6 (2001), page 33-38.
Topik: inventory; ghost goods; spot phantom inventory
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: JJ85.12
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
    Lihat Detail Induk
Isi artikelJust a hint of inventory fraud can be a frightening experience for an auditor of financial statements. Indeed, the list of freakish inventory manipulations companies have committed over the last 50 years reads like a rogue’s gallery : McKesson and Robbins, the Salad Oil Swindle, Equity Funding, ZZZZ Best, Phar - Mor. The tried - and - true schemes these and other companies pulled have always given auditors nightmares. A CPA who recognizes how these fraudulent manipulations work will be in a much better position to identify them.
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