Suchergebnisse

• 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 15: Xerox (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …penalty, repayment of the USD 9.8 million it earned by auditing Xerox’s books during the period from 1997 through 2000, and USD 2.7 million in interest…
• 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 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 34: Royal Ahold (The Netherlands, 2003)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …, Michael C.: Contemporary Auditing – Real Issues & Cases, 7th edition, Mason/Ohio 2008, pp. 401–416 Royal Ahold Ousts Leadership…
• 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…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 40: Kanebo (Japan, 2005)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …auditors. The presiding judge said: “The crime significantly eroded the public trust in the auditing system. It is shameful that they have failed to… …realize the high professional morality as certified accountants and lost the true aim of auditing, which is to pro- tect the investors.” The judge also… …Japan and more punishments of auditors involved. He also predicted a destructive shake-up of the Japanese auditing industry and warned of potential… …establish a new independent affiliated firm in Japan that would “adopt international best practices in auditing”. Thus, in July 2006, a new audit firm… …each of Japan’s large accountancy firms. The investigations were car- ried out by the newly created “Certified Public Accountants and Auditing Oversight… …Knapp, Michael C.: Contemporary Auditing – Real Issues & Cases, 7th edition, Mason/Ohio 2008, pp. 421–425 Cosmetic firm…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 44: Satyam Computer Services (India, 2009)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …better reporting and auditing practices as well as greater transparency in the selection of board members. Moreover, India does not restrict auditors…
• 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)…

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