Irving Kellogg – Fraud, Window Dressing, and Negligence in Financial Statements

Fraud, Window Dressing, and Negligence in Financial Statements (Commercial Law Series) (1991)

Format: Ebook (PDF)

Table of Contents:

Summary, General

Volume 1

Part One Introduction

• 1 The Why of This Book
• 2 Financial Statement Services by CPAs
• 3 Financial Statement Reports by CPAs: Content, Standards, and Procedures

Part Two Fraud in Financial Statements

• 4 What Is Fraud in Financial Reporting
• 5 The Perpetrators of Fraud
• 6 CPAs and Fraud
• 7 Fraud in the Balance Sheet
• 8 Cash, Marketable Securities, Prepaid Expenses, and Other Current Assets
• 9 Receivables: Trade, Notes and Loans, Other Nontrade
• 10 Inventories
• 11 Fixed Assets-Property, Plant, and Equipment
• 12 Intangible Assets
• 13 Liabilities-Current and Long-Term
• 14 Equity
• 15 Fraud in the Income Statement
• 16 Case Studies of Fraud

Part Three Window Dressing in Financial Statements

• 17 Window Dressing-Gateway to Fraud

Volume 2

Part Four Negligence in Financial Statements

• 18 What Is Negligence in Financial Reporting
• 19 CPA Liability for Negligence in Financial Reporting
• 20 The CPA as a Witness
• 21 CPA Workpapers
• 22 Questionnaires to Detect Negligence

Part Five Accounting Background

• 23 The Bookkeeping Process
• 24 Basic Financial Statements
• 25 Financial Statement Analysis

Part Six Uses and Users of Financial Statements

• 26 The Audit Committee
• 27 Use of Financial Statements in Buying a Fifty Per Cent Interest in a Closely Held Corporation
• 28 Use of Financial Statements in a Divorce
• 29 Use of Financial Statements with Agreements and Documents