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Financial Statement Fraud, Indhira Salsabila Azhar 041811333173, KELOMPOK…
Financial Statement Fraud
Modul 2
Accounting Principles and Fraud
Conceptual Framework for Financiall Reporting
Economic Entity
Going Concern
Going Concern
Periodicity
Historical Cost
Revenue Recognition
Matching
Transparent Disclosure
Cost−Benefit
Materiality
Industry Practice
Conservatism
Relevance and Reliability
Comparability and Consistency
Responsibility for Financial Statements
Users of Financial Statements
Types of Financial Statements
Types of Fraudulent Financial Statement Schemes
Modul 3
Fraudulent Finance Statement Schemes The Capital Forum
Defining Financial Statement Fraud
Costs of Financial Statement Fraud
Fictitious Revenues
Pressures to Boost Revenues
Red Flags Associated with Fictitious Revenues
Sales with Condititions
Timing Differences
Matching Revenues with Expenses
Revenue Recognition
Long-Term Contracts
Channel Stuffing
A Closer Look at Subscription Pricing and Revenue Recognition
Recording Expenses in the Wrong Period
Red Flags Associated with Timing Differences
Concealed Liabilities and Expenses
Liability/Expense Omissions
Capitalized Expenses
Expensing Capital Expenditures
Returns and Allowances and Warranties
Red Flags Associated with Concealed Liabilities and Expenses
Improper Asset Valuation
Inventory Valuation
Accounts Receivable
Fictitious Accounts Receivable
Failure to Write Down
Business Combinations
Long-Term Assets
Red Flags Associated with Improper Asset Valuation
Modul 5
Deterrence of Financial Statement Fraud
Reduce Pressures to Commit Financial Statement Fraud
Reduce the Opportunity to Commit Financial Statement Fraud
Reduce Grounds for Rationalizing Financial Statement Fraud
Modul 4
Detection of Fraudulent Financial Statement Schemes
Financial Statement Analysis
Percentage Analysis—Vertical and Horizontal
Vertical Analysis Discussion
Horizontal Analysis Discussion
Ratio Analysis
The Dupont Expression
Analysis of Cash Flows
Analysis of Nonfinancial Numbers
Modul 1
Financial Reporting Fraud: Who, Why, How
Who Commits Financial Statement Fraud?
Why Do People Commit Financial Statement Fraud?
Why Do People Commit Financial Statement Fraud?
Indhira Salsabila Azhar 041811333173
Dennis William P 041811333183
Zenilda E 041811333185
KELOMPOK 19