24周年

財稅實務(wù) 高薪就業(yè) 學(xué)歷教育
APP下載
APP下載新用戶掃碼下載
立享專屬優(yōu)惠

安卓版本:8.7.41 蘋果版本:8.7.40

開發(fā)者:北京正保會計科技有限公司

應(yīng)用涉及權(quán)限:查看權(quán)限>

APP隱私政策:查看政策>

HD版本上線:點擊下載>

Fraud

來源: 正保會計網(wǎng)校 編輯: 2014/12/04 17:33:35 字體:

ACCA F8考試

Fraud—an intentional act by one or more individuals among management, those charged with governance, employees, or third parties, involving the use of deception to obtain an unjust or illegal advantage.

Fraud risk factors—events or conditions that indicate an incentive or pressure to commit fraud or provide an opportunity to commit fraud.

Types of Fraud

Fraudulent Financial Reporting

Fraudulent financial reporting involves misstatements or omissions of amounts or disclosures intended to deceive users of financial statements.

It includes:

Manipulation, falsification, forgery or alteration of accounting records or supporting documents.

Misrepresentation, or intentional omission, of disclosure of significant events, transactions, balances or other information.

Deliberate misapplication of accounting principles affecting the measurement, recognition and disclosure of elements of the financial statements.

Misappropriation of Assets

Misappropriation of assets includes the theft or misuse of company assets.

When perpetrated by employees, the amounts involved are often not material.

When perpetrated by management, the amounts are often material and can be difficult to detect.

Misappropriation of assets is often motivated by persons "living beyond their means". Examples include:

Embezzlement (of monies).

Stealing physical assets or intellectual property (e.g. making program codes available to a competitor, collusion with a competitor).

Using an entity's tangible assets for personal benefit (using business aircraft for personal use; using business assets as personal loan collateral).

Causing the business to pay for goods and services not received.

The theft may be, but is not necessarily, concealed by falsified records or documents (e.g. "teeming and lading", falsified bank statements, confirmation letters or supplier contracts).

我要糾錯】 責(zé)任編輯:Sarah

上一篇:Lease

下一篇:Forward Rate Agreements

免費試聽

  • Jessie《FR 財務(wù)報告》

    Jessie主講:《FR 財務(wù)報告》免費聽

  • 張宏遠(yuǎn)《MA 管理會計》

    張宏遠(yuǎn)主講:《MA 管理會計》免費聽

  • 何 文《SBL 戰(zhàn)略商業(yè)領(lǐng)袖》

    何 文主講:《SBL 戰(zhàn)略商業(yè)領(lǐng)袖》免費聽

限時免費資料

  • 近10年A考匯總

    歷年樣卷

  • 最新官方考試大綱

    考試大綱

  • 各科目專業(yè)詞匯表

    詞匯表

  • ACCA考試報考指南

    報考指南

  • ACCA考官文章分享

    考官文章

  • 往年考前串講直播

    思維導(dǎo)圖

回到頂部
折疊
網(wǎng)站地圖

Copyright © 2000 - odtgfuq.cn All Rights Reserved. 北京正保會計科技有限公司 版權(quán)所有

京B2-20200959 京ICP備20012371號-7 出版物經(jīng)營許可證 京公網(wǎng)安備 11010802044457號