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1、财务报表粉饰与分析(高清晰)和云握手制作本pdf由和云握手提供本书下载地址//iask.sina4>>/toplist/answer_list.php?uid=1441873340&type=3谢谢您下载阅读本书财务报表粉饰与分析黄世忠教授Ph.DCPA#99ff99'>MBA厦门大学管理学院副院长电话:0592-251317913906016965电子邮件:hsz908@hotmail>2005-12-7oCmparativeStudyonMeasuresof1WindowDressing讲授大纲??美国上市公司报表粉饰概
2、述??美国上市公司报表粉饰的典型手段–CFE调查报告总结的典型手段–AICP最新审计准则对舞弊的描述–SEC前主席rAthureLivtt的观点–审计总署(GAO)的调查??中国上市公司报表粉饰的典型手段–报表粉饰的传统手段–报表粉饰的现代手段??中国上市公司报表粉饰典型案例分析??财务报表分析框架(HarwardModelofF.S.A)??附录:aSrabneslxO-eycAt–简要介绍该法案对独立董事的启示,特别是与CPA沟通应注意的问题2005-12-7oCmparativeStudyonMeasuresof2Window
3、DressingOverviewofFinancialFraud1009380604022152060EnronXeroxRiteAidWorldComFakedProfit2005-12-7oCmparativeStudyonMeasuresof3WindowDressingLTNtramKprocME&GPaihpledAgnissorCA.CGFocaxeTnornEmoCdlroWBiggestU.SBankruptciesSince198012001070100080063460035933940025524421
4、52021701682000TotalAssets2005-12-7oCmparativeStudyonMeasuresof4WindowDressingeDtbsownedtoaBnksandnIstitutionalnIevstorsyboWrldoCm(oTtalsAsets:VB$107ibllion;VM1$5ibllion;oTtalDebts$41billion)$inmillionBank&TrustmAountInstitutionalInvestorsamountJPMorganTrustCo.17,20
5、0.00CALPERS387.5DeutscheBank240.25Prudential386.5ABNAmcoBank202.75eMtropolitaniLefnIsur.300.3Citibank154.88Vanguard281.9Fleet150.00TravelersAssetmgt.270.1BankOne100.00NorthwestInvest.Mgt.267.0MellonBank100.00AllianceCapitalMgt.253.9WellsFargoBank100.00AmericanExpressF.
6、A212.4JPMorganChase6.00eWllingtonMgt.212.12005-12-7oCmparativeStudyonMeasuresof5WindowDressingMerck’FakedRevenue600500400506.9300429.8350.62001005540.428.40199920002001FakedRevenueTotalRevenue2005-12-7oCmparativeStudyonMeasuresof6WindowDressingFinancialFraudsandIndepen
7、dentDirectors??evOrivewofifnancialrfaudsorearninsgmanagement舞弊种类是否由AC是否由独立懂事/公司名称(事务所名称)及金额发现?CPA发现?董事会人数虚增利润6亿美元,隐瞒负Enron(AA)否否1/517债30多亿美元Xerox(KPMG)虚增利润15亿美元否否7/9iRteiAd()GMPK虚增利润22亿美元否否7/9虚增利润39亿美元WorldCom否否9/11)AA(??其他公司–iMcrosoft,GE,IBM,Boeing,Lucent,Cisco,Oracle
8、,AOL,Nortel,Qwest,Tyco,GlobalCrossing,Cendant,WMX,Sunbeam,Adelphia2005-12-7oCmparativeStudyonMeasuresof7WindowDressin