财务报表舞弊行为特征及预警信号综述(5)
2017-11-19 05:51
导读:: [1]ACFE,2002,Occupation Fraud and Abuse [2]AICPA,2002,SAS 99,Consideration of Fraud in a Financial Statement Audit. [3]Albrecht,W.Steven and Albrecht,Chat,2004,Fraud Exami nation&
: [1]ACFE,2002,Occupation Fraud and Abuse [2]AICPA,2002,SAS 99,Consideration of Fraud in a Financial Statement Audit. [3]Albrecht,W.Steven and Albrecht,Chat,2004,Fraud Exami nation&Prevention.South-Westerd. [4]COSO.1999.Fraudulent Financial Reporting 1987-1997,An Analvsis