Detail ... And Nothing But The Truth : Uncovering Fraudulent Disclosures   Oleh:  Wells, Joseph T. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 192 no. 1 (Jul. 2001), page 47-53. Topik: truths; truth; disclosures Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.13 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel In a perfect world, the numbers in financial statements would tell CPA s everything they need to know about a business. Numbers are precise, definable and measurable. But in reality CPA s need words, too, to tell them the whole story of an enterprise. That’s the sole purpose of the footnotes to financial statements. Since fraudulent disclosures fall into a number of recognizable patterns, knowing how these schemes work can greatly help the financial statement auditor detect them. Generally accepted accounting principles concerning disclosures require that financial statements : (1) include all relevant and material information in the financials or footnotes and (2) not be misleading. These requirements present special challenges to the auditor, beginning with the most obvious : How can you be assured management has told you everything you need to know ? Most fraudulent disclosures involve purposeful omissions, which normally fall into one of five categories: liabilities, significant events, management fraud, accounting changes and related party transactions. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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