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Fraud Cases in Auditing

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R
Raymond Kulzick

CPAs responsibilities to detect fraud in audits, required approaches, types of financial statement frauds and specific case examples of different types of financial statement fraud

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Auditing for Fraud – Cases and Applications ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Ray Kulzick Kulzick Consulting, PA ,[object Object],[object Object],[object Object],[object Object],[object Object]
Outline ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Financial Statement Fraud ,[object Object],[object Object]
Misappropriation of Assets ,[object Object],[object Object],[object Object],[object Object]
Importance of Fraud ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Audit and Accounting Standards ,[object Object],[object Object],[object Object],[object Object],[object Object]
Audit and Accounting Standards ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Current Economic Issues ,[object Object],[object Object],[object Object],[object Object]
8 Steps for SAS 99 ,[object Object],[object Object],[object Object]
8 Steps for SAS 99 ,[object Object],[object Object],[object Object],[object Object],[object Object]
Understand the Risks - Business and Industry ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Understand the Risks – External Trends ,[object Object],[object Object],[object Object],[object Object],[object Object]
Understand the Risks – Likely Users and Uses ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
FS Fraud Within Statements ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
FS Fraud Between Statements ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Five Major Types of Financial Statement Fraud ,[object Object],[object Object],[object Object],[object Object],[object Object]
1-Fictitious revenues Enron ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Rayco Construction Co ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
2-Timing differences Medford Machining Co. ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Sunbeam Corp. ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
U. S. Foodservice (Ahold) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Krispy Kreme Doughnuts ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
3-Concealed liabilities & expenses Private Plumbing Industries, Inc. ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Worldcom ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Adelphia Communications ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
CUC International, Inc. ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Aurora Foods ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
4-Improper disclosures Cardinal Health, Inc. ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
5-Improper asset valuations Prime Plumbing, Inc. ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Parmalat ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Refuse Collection Services, Inc. ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Mueller Microbrewery ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Brown Packaging Co. ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
John-Tee Plumbing Distributors ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
E. S. Bankest LLC ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Conclusions ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object]
Ray Kulzick Kulzick Consulting, PA ,[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

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Editor's Notes

  1. Auditing for Financial Statement Fraud January 25, 2005 Dr. Raymond S. Kulzick, CPA, CFE [email_address]
  2. Auditing for Financial Statement Fraud January 25, 2005 Dr. Raymond S. Kulzick, CPA, CFE [email_address]
  3. Auditing for Financial Statement Fraud January 25, 2005 Dr. Raymond S. Kulzick, CPA, CFE [email_address]