PENCEGAHAN DAN PENDETEKSIAN FRAUDULENT FINANCIAL STATEMENT (KECURANGAN DALAM LAPORAN KEUANGAN) OLEH FRAUD EXAMINERS (AUDITOR FRAUD) (STUDI LITERATUR) 1. Latar Belakang Fraud atau yang lebih familiar dengan istilah kecurangan‚ telah menjadi momok dalam dunia usaha modern yang terbukti telah merontokkan perusahaan – perusahaan kelas dunia. Coba kita bawa kembali ingatan kita‚ ketika masa akan memasuki millennium baru‚ tiba – tiba dunia seakan tersentak dengan terkuaknya
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Contents Introduction 3 Base Data 3 Financial Data Analysis 3 Trend and Growth Analysis 3 Common Size Analysis 3 Ratio Analysis 4 Profitability ratios‚ 4 Solvency ratios 4 Activity Ratios 4 Du-Pont Analysis 5 Qualitative details of the financial report data 5 Chairman’s letter highlights 5 Directors’ report highlights 5 Management Discussion and Analysis 5 Auditor’s report highlights 6 Significant Accounting Policies 6 Revenue Recognition 6 Depreciation 6 Foreign Currency Transaction
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examines financial ratio analysis by defining‚ the three groups of stakeholders that use financial ratios‚ the five different kinds of ratios used and their applications‚ the analytical tools used in analysis‚ and finally financial ratio analysis limitations and benefits. The paper illustrates that financial ratio analysis is an important tool for firm’s to evaluate their financial health in order to identify areas of weakness so as to institute corrective measures. While financial ratio analysis
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Choosing a college is one of the biggest decisions a person will make in his or her life. It will mold the future for the individual and open numerous windows of opportunity for careers. Being such a huge decision it requires a lot of thought and research. Many questions need to be asked in order to make a decision‚ as well as visitation to many schools in order to know which one will work best for the student. The student should ask his or herself if they would like to attend a larger school or
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In the corporate annual report‚ a statement reporting the independent auditor’s opinion was included. This opinion shows that the auditor has reviewed the internal controls over financial reporting and it also audits the consolidated financial position of Monsanto. The auditors express the fact that they are independent from Monsanto which means that the report is not coming from someone within the Monsanto Company. This is also important because it means that the report will not be biased and
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with the largest obvious items like my budget‚ the date‚ my wedding venue‚ my reception venue‚ the guest list and my dress‚ photos‚ DJ`s flowers caterers. Then I move on to my wedding party‚ family‚ friends in-laws and co-workers. Enlist the help of your family and friends and parents. Oh my checklist I talk to my soon to be husband to make sure that we agree on the budget. And get together with my husband to start our guest list. My first contact was be the church. To inquire if my selected date is
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variables that influence the likelihood that the customer is going to buy the product (Shapiro‚ 1970). The following is a visual representation of the theory: [pic] Figure 1. The theory would be useful to the study at hand by giving a framework on how two different variables of worth and likelihood of purchase would be related. The worth of the donuts is directly influenced by a customer’s behavior towards prices and his perception towards quality. This study focuses on the quality of the bread that
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Income statement | FY 2011-2012 | FY 2010-2011 (in rscrores) | 1.Income | | | Revenue from operations | 59‚220.94 | 51‚183.95 | Less ; excise duty | 4914.38 | 4095.51 | | 54‚306.56 | 47‚088.44 | Other income | 574.08 | 422.97 | | | | 2.Expenses | | | Cost of material consumed | 33‚894.82 | 27‚058.47 | Purchase of products for sale | 6‚433.95 | 7‚363.13 | Changes in inventories of finished goods‚ work-in-progress and products for sale | (623.84)
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major with her and then find a comparable job in the future. At the last day before the deadline‚ I converse to my mother and demonstrate my honest thought‚ which is choosing a major that makes me agreeable so that I can choose a pleasing job rather than the loathsome job‚ which my parents lament every day. This time my mother supports me. Consequently‚ I have to say. Parallel job cannot satisfy me. Secondly‚ inanity will company with me all the time while I am choosing a job which is like my parents
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An assessment of the long term financial health of the firm is an important task for outsiders like chartered accountants‚ creditors‚ borrowers‚ banks‚ financial institutions‚ public and shareholders considering the extension of credit and for insiders in their formulation of strategy. History abounds with examples of firms that embarked upon properly ambitious programs and subsequently discovered that their portfolio of programs could not be financed on acceptable terms. The outcome frequently was
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