财务报表粉饰与分析.pptx

财务报表粉饰与分析讲 授 大 纲美国上市公司报表粉饰概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AICPA最新审计准则对舞弊的描述SEC前主席Arthur Levitt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（Harward Model of F.S.A)附录：Sarbanes-Oxley Act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Comparative Study on Measures of Window DressingOverview of Financial FraudComparative Study on Measures of Window DressingBiggest U.S Bankruptcies Since 1980Comparative Study on Measures of Window DressingDebts owned to Banks and Institutional Investors by WorldCom ( Total Assets: BV $ 107 billion; MV $15 billion; Total Debts $41 billion) $ in million Bank Trust Amount Institutional Investors amountJP Morgan Trust Co. 17,200.00CALPERS 387.5Deutsche Bank 240.25Prudential 386.5ABN Amco Bank 202.75Metropolitan Life Insur. 300.3Citibank 154.88Vanguard 281.9Fleet 150.00Travelers Asset mgt. 270.1Bank One 100.00Northwest Invest. Mgt. 267.0Mellon Bank 100.00Alliance Capital Mgt. 253.9Wells Fargo Bank 100.00American Express F.A 212.4JP Morgan Chase 6.00Wellington Mgt. 212.1Comparative Study on Measures of Window DressingMerck’ Faked RevenueComparative Study on Measures of Window DressingFinancial Frauds and Independent DirectorsOverview of financial frauds or earnings management其他公司Microsoft, GE, IBM, Boeing, Lucent, Cisco, Oracle, AOL, Nortel, Qwest, Tyco, Global Crossing, Cendant, WMX, Sunbeam, Adelphia公司名称(事务所名称） 舞弊种类 及金额 是否由AC 发现？ 是否由CPA发现？独立懂事/董事会人数Enron (AA)虚增利润 6亿美元, 隐瞒负债30多亿美元 否 否 15/17Xerox (KPMG)虚增利润15亿美元 否 否 7/9Rite Aid(KPMG)虚增利润22亿美元 否 否 7/9WorldCom (AA)虚增利润93亿美元 否 否 9/11Comparative Study on Measures of Window DressingCFE’s Classification SchemeFraudCorruptionAssetMisappropriationFraudulentStatementsBogus RevenueConflicts of InterestCashTiming DifferencesBriberyFraudulentDisbursements Concealed L EIllegal GratuitiesImproper DisclosureInventories andAll Other AssetsEconomic ExtortionImproper ValuationComparative Study on Measures of Window DressingCFE: Duration of by Scheme TypeComparative Study on Measures of Window Dr