标题: Reading 40: Financial Reporting Quality LOSc习题精选 [打印本页]
作者: honeycfa 时间: 2010-4-20 14:29 标题: [2010]Session 10-Reading 40: Financial Reporting Quality LOSc习题精选
LOS c: Describe the “fraud triangle.”
Which of the following sets of conditions make up the fraud triangle?
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A) |
Incentive, opportunity, rationalization. | |
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B) |
Pressure, greed, weakness in internal controls. | |
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C) |
Opportunity, attitude, greed. | |
The fraud triangle has three points: incentive/pressure, opportunity, and attitude/rationalization.
作者: honeycfa 时间: 2010-4-20 14:30
Marnie Colston, CFA, suspects one of the companies she covers is committing accounting fraud. She has uncovered evidence of pressure to increase earnings and weak internal controls. To satisfy the third point of the fraud triangle, Colston should try to find a sign of:
The fraud triangle has three points: incentive/pressure, opportunity, and attitude/rationalization.
作者: honeycfa 时间: 2010-4-20 14:31
The fraud triangle consists of three:
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A) |
strategies for unearthing financial fraud. | |
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B) |
of the of the most common types of fraud. | |
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C) |
conditions usually present when fraud occurs. | |
The fraud triangle is a creation of the American Institute of Certified Public Accountants and represents three conditions usually present when fraud occurs.
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