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美國(guó)CPA考點(diǎn)解析：Types of fraud
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.
【我要糾錯(cuò)】 責(zé)任編輯：小敏
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