Principles of Financial Accounting · 免费预览
财务报表舞弊手法与《萨班斯-奥克斯利法案》要求
财务报表舞弊手法，如虚构收入、提前确认收入以及隐瞒负债，会误导投资者；《萨班斯-奥克斯利法案》则通过独立性规则、审计委员会权限以及对高管的个人责任追究来加以应对。
1. What financial statement fraud looks like
What financial statement fraud looks like
2. Why statements get manipulated
Why statements get manipulated
3. Sarbanes-Oxley answers
Sarbanes-Oxley answers
4. The act's impact on reporting culture
The act's impact on reporting culture
5. Fictitious revenue
Which scheme records sales that never occurred?
6. Section 302 and 906
What do Sections 302 and 906 of the Sarbanes-Oxley Act require?
7. Auditor independence purpose
Why does Sarbanes-Oxley restrict the consulting work an audit firm may perform for its audit client?
8. Channel stuffing
What is channel stuffing? Use the figures from the worked example in this lesson and state the result in the requested units.
9. Act name and year
The ____ Act of 2002 reformed corporate reporting after major frauds. Give the act's surname only.
10. Statement fraud share of cases
According to fraud examiners' reports, which category of occupational fraud, asset misappropriation, corruption, or financial statement fraud, is the least common but causes the greatest median loss? Two words.