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Ghost 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 artikel
Just 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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