"Sinopsis" puede pertenecer a otra edición de este libro.
In this new century, financial statement fraud has increasingly become a serious problem for business, government, and investors. In fact, the issue threatens to undermine the confidence of capital markets and corporate leaders. Auditors, in particular, have been hit hard for their seeming inability to find fraud on a massive scale. Monetary damages and settlement judgments in the hundreds of millions of dollars against auditing firms have become commonplace, and one of the largest auditing firms, Arthur Andersen, has completely disappeared.
Now fully updated and filled with up-to-date case examples, Financial Statement Fraud, Second Edition not only explains in understandable language how financial schemes are committed, it also offers valuable advice on how to prevent and detect them. The Second Edition is written specifically with publicly held companies in mind—and packed with guidance from standard-setting organizations such as the PCAOB, AICPA, and the SEC, providing theoretical and practical advice ideally suited for you—whether you are a manager or an auditor—to help you recognize and stop financial statement fraud.
The Second Edition continues to focus on the importance of corporate governance in preventing and detecting financial statement fraud, with the latest coverage on:
Straightforward and clear, this superior reference provides you with an up-to-date understanding of financial statement fraud, including its deterrence, prevention, and detection. Its uncomplicated language illustrates theoretical and practical concepts and procedures to aid comprehension of complex financial reporting processes and exposure to a variety of fraudulent activities.
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