Suchergebnisse

• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 37: Siemens (Germany, 2006)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …improprieties in recent years. The auditing firm should have noticed the apparent bribes, given their scale over such a long time. KPMG denied the allegations… …, saying it had always fulfilled all its reporting duties in connection Accounting Fraud in European Companies 223 with the auditing of Siemens’s… …have been in full compliance with all applicable auditing standards.” However, the Siemens supervisory board was not told of any wrong- doing until… …Bribe scandal highlights KPMG auditing role, The Independent, September 23, 2007 Siemens restructures after corruption claims, www.accountancyage.com…

  Alle Treffer im Inhalt anzeigen
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 3: Crazy Eddie (1987)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …who are out on the front lines of auditing, they know nothing about people like me. It is easy to fool them. Accounting stu- dents must take separate… …Knapp, Michael C.: Contemporary Auditing – Real Issues & Cases, 7th edition, Mason/Ohio 2008, pp. 99–107 Securities and Exchange…
• eBook-Kapitel aus dem Buch Accounting Fraud

  A Practice Aid for Auditors: Fraud Interviews – An Inquiry Guide

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …practice aid designed to help the audit team to plan and tailor these fraud interviews as required by the international auditing standards. It in- cludes… …: Statement on Auditing Standards No. 99 (SAS 99): Consideration of Fraud in a Financial Statement Audit, October 2002 Buckhoff, Thomas A. / Hansen, James D… …, Zeitschrift fuer Corporate Governance, February 2006, pp. 27–32 (in German) IAASB: International Standard on Auditing 240 (Revised)…

  Alle Treffer im Inhalt anzeigen
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 4: MiniScribe (1989)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Auditing Enforcement Release No. 1150, August 11, 1999 Wang, Zhemin / Swift, Kenton D. / Garrison, Michael / Schmaltz, Wayne / Glatt, Janice…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 6: Bausch & Lomb (1994)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Exchange Commission: In the Matter of Bausch & Lomb, Inc., Harald O. John- son, Ermin Ianacone, and Kurt Matsumoto, Accounting and Auditing Enforcement…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 27: Flowtex (Germany, 2000)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …pretend business. In 2002, the well-known auditing firm paid creditors of the bankrupt drilling equipment maker EUR 50 million. KPMG said that it made the…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 13: WorldCom (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …services. With approximately 10 to 12 people working full-time auditing WorldCom’s books, it is surprising that Andersen did not spot the problems and… …WorldCom sends political establishment into crisis, www.wsws.org/articles, June 2002 Knapp, Michael C.: Contemporary Auditing – Real Issues & Cases, 7th…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 16: Tyco International (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …. Furthermore, the lead PricewaterhouseCoopers part- ner handling the Tyco account, Richard P. Scalzo, was barred by the SEC from auditing public companies… …. The Commission said that from 1999 on, Scalzo had good reason to doubt the honesty of Kozlowski and Swartz, but did not pursue auditing procedures…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 25: Bernard Madoff (2008)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …management firm invests in. As an example, if the firm you are auditing invests in AT&T, you are not responsible for auditing AT&T.” In June 2009…
• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  Contribution by Internal Audit to IT Compliance

  Thomas Lohre

  …year by the appropriate external auditor. 5.1 Risk-oriented Auditing Audit risk is regarded as the auditor’s risk of confirming circumstances, which… …audit. 5.2 Truth and Fairness Audits When auditing truth and fairness, a comparison is carried out between two objects. This involves the audit… …and certified auditors, as well as publishing the result of the audit. SAS 70 SAS 70 is an auditing standard that was adopted by the American… …Institute of Certi- fied Public Accountants (AICPA) and is applied by auditing firms. The standard relates to the internal control system of an organisation… …der IT, in: Hand- buch der Wirtschaftsinformatik 263/2008, p. 15–29. Burch: Auditing for Compliance, in: Internal Auditor December 2008, p. 53–59…

  Alle Treffer im Inhalt anzeigen