fraudulent financial reporting


fraudulent financial reporting
подделанная (фальсифицированная) финансовая отчетность

Специализированный англо-русский словарь бухгалтерских терминов. .

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  • Fraudulent Financial Reporting: 1987-1997 — A report issued in 1999 by the * Committee of Sponsoring Organizations of the Treadway Commission (COSO). The full title of the report was *Fraudulent Financial Reporting: 1987 1997: An Analysis of U.S. Public Companies. Thematically and… …   Auditor's dictionary

  • Financial reinsurance — (or fin re), is a form of reinsurance which is focused more on capital management than on risk transfer. In the non life segment of the insurance industry this class of transactions is often referred to as finite reinsurance.One of the particular …   Wikipedia

  • Pulitzer Prize for Investigative Reporting — The Pulitzer Prize for Investigative Reporting has been awarded since 1953, under one name or another, for a distinguished example of investigative reporting by an individual or team, presented as a single article or series in print journalism.… …   Wikipedia

  • Committee of Sponsoring Organizations of the Treadway Commission — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Data Analysis Techniques for Fraud Detection — Fraud is a million dollar business and it is increasing every year. The PwC global economic crime survey of 2009 suggests that close to 30% of companies worldwide reported fallen victim to fraud in the past year[1] Fraud involves one or more… …   Wikipedia

  • SOX 404 top-down risk assessment — In financial auditing of public companies in the United States, SOX 404 top down risk assessment (TDRA) is a financial risk assessment performed to comply with Section 404 of the Sarbanes Oxley Act of 2002 (SOX 404). The term is used by the U.S.… …   Wikipedia

  • Center for Audit Quality — Infobox Company company name = The Center for Audit Quality company company type = Autonomous member funded non profit foundation = 2007 location = Washington, D.C., USA key people = Cynthia M. Fornelli, Executive Director homepage =… …   Wikipedia

  • Committee of Sponsoring Organizations of the Treadway Commission — COSO A U.S. based organization dedicated to improving *corporate governance and *financial reporting. The COSO Web site describes the organization’s aims of improving the quality of financial reporting through business ethics, effective internal… …   Auditor's dictionary

  • Creative accounting — Cooking the books redirects here. For the Black Books episode, see Cooking the books (Black Books episode). Creative accounting and earnings management are euphemisms referring to accounting practices that may follow the letter of the rules of… …   Wikipedia

  • Compliance and ethics program — There has been a long history of business and government excesses and subsequent legal, public and political reaction. Response to criminal misconduct has resulted in legal sanctions, governance practices, compliance standards and cultural… …   Wikipedia

  • Комитет организаций-спонсоров Комиссии Тредвея — The Committee of Sponsoring Organizations of the Treadway Commission (COSO) Тип Некоммерческая организация Год основания 1985 Расположение …   Википедия