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1、2021/7/25ComparativeStudyonMeasuresofWindowDressing1財(cái)務(wù)報(bào)表粉飾與分析2021/7/25ComparativeStudyonMeasuresofWindowDressing2講授大綱美國(guó)上市公司報(bào)表粉飾概述美國(guó)上市公司報(bào)表粉飾的典型手段CFE調(diào)查報(bào)告總結(jié)的典型手段AICPA最新審計(jì)準(zhǔn)則對(duì)舞弊的描述SEC前主席ArthurLevitt的觀點(diǎn)審計(jì)總署（GAO）的調(diào)查中國(guó)上市公司報(bào)表粉飾的典型手段報(bào)表粉飾的傳統(tǒng)手段報(bào)表粉飾的現(xiàn)代手段中國(guó)上市公司報(bào)表粉飾典型案例分析財(cái)務(wù)報(bào)表分析框架（HarwardModelofF.S.A)附錄：Sarbanes
2、-OxleyAct簡(jiǎn)要介紹該法案對(duì)獨(dú)立董事的啟示，特別是與CPA溝通應(yīng)注意的問題2021/7/25ComparativeStudyonMeasuresofWindowDressing3OverviewofFinancialFraud2021/7/25ComparativeStudyonMeasuresofWindowDressing4BiggestU.SBankruptciesSince19802021/7/25ComparativeStudyonMeasuresofWindowDressing5DebtsownedtoBanksandInstitutionalInvestorsbyWo
3、rldCom(TotalAssets:BV$107billion;MV$15billion;TotalDebts$41billion)$inmillionBank&TrustAmountInstitutionalInvestorsamountJPMorganTrustCo.17,200.00CALPERS387.5DeutscheBank240.25Prudential386.5ABNAmcoBank202.75MetropolitanLifeInsur.300.3Citibank154.88Vanguard281.9Fleet150.00TravelersAssetmgt.270.1B
4、ankOne100.00NorthwestInvest.Mgt.267.0MellonBank100.00AllianceCapitalMgt.253.9WellsFargoBank100.00AmericanExpressF.A212.4JPMorganChase6.00WellingtonMgt.212.12021/7/25ComparativeStudyonMeasuresofWindowDressing6Merck’FakedRevenue2021/7/25ComparativeStudyonMeasuresofWindowDressing7FinancialFraudsandI
5、ndependentDirectorsOverviewoffinancialfraudsorearningsmanagement其他公司Microsoft,GE,IBM,Boeing,Lucent,Cisco,Oracle,AOL,Nortel,Qwest,Tyco,GlobalCrossing,Cendant,WMX,Sunbeam,Adelphia公司名稱(事務(wù)所名稱）舞弊種類及金額是否由AC發(fā)現(xiàn)？是否由CPA發(fā)現(xiàn)？獨(dú)立懂事/董事會(huì)人數(shù)Enron(AA)虛增利潤(rùn)6億美元,隱瞞負(fù)債30多億美元否否15/17Xerox(KPMG)虛增利潤(rùn)15億美元否否7/9RiteAid(KPMG)虛增
6、利潤(rùn)22億美元否否7/9WorldCom(AA)虛增利潤(rùn)93億美元否否9/112021/7/25ComparativeStudyonMeasuresofWindowDressing8CFE’sClassificationSchemeFraudCorruptionAssetMisappropriationFraudulentStatementsConflictsofInterestBriberyIllegalGratuitiesEconomicExtortionCashFraudulentDisbursementsInventoriesandAllOtherAssetsBogusReven
7、ueTimingDifferencesConcealedL&EImproperDisclosureImproperValuation2021/7/25ComparativeStudyonMeasuresofWindowDressing9CFE:DurationofbySchemeType2021/7/25ComparativeStudyonMeasuresofWindowDressing10CFE:InitialDetectiono
