迎來(lái)周末啦,各位學(xué)員在做完3月22日的USCPA考點(diǎn)解析后可以開(kāi)開(kāi)心心玩一場(chǎng)哦!不要辜負(fù)了大好時(shí)光,更不能辜負(fù)USCPA考試喲!
  審計(jì)中舞弊行為的種類(lèi)及特點(diǎn)
  a. Fraudulent financial reporting
  b. Misappropriation of assets
  c. Incentives, opportunity and rationalization are three prerequisites.
  Instructor’s tips: Fraudulent financial reporting involves intentional misstatements or omissions of amounts or disclosures in the financial statements that are designed to deceive financial statement users. Be aware of the fact that it is intentional.