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所在平台: Udemy |
课程主页: https://www.udemy.com/course/forensic-accounting-and-fraud-detection/
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课程名称：法务会计与欺诈检测 课程概述：该课程主要探讨会计中的各种错误及其对财务报告的影响。会计错误通常是无意的，可能包括在记录日记分录时的疏漏或误解，虽然小错误可能不会影响财务报表的最终数字，但也可能导致整体数据的重大扭曲。因此，发现和纠正这些错误需要投入大量时间和资源。会计系统中信息的完整性与输入的数据质量密切相关，例如，将项目录入到正确的账户、应用正确的描述或代码以及输入正确的金额。 欺诈检测是一系列旨在防止通过虚假手段获得金钱或财产的活动，适用于银行、保险等多个行业。审计中的欺诈是指对财务报表进行非法篡改，以操纵财务状况或隐瞒利润与损失的行为，这种行为会受到严厉的惩罚，因为它破坏了全球金融系统的信任基础。财务报表欺诈是故意歪曲企业财务状况，通过有意的不实陈述或遗漏财务报表中的金额或披露信息来欺骗用户。 本课程提供的案例研究将帮助学员更好地理解主题。在购买课程前，请仔细审阅课程大纲。课程涵盖的主题包括： 1. 遗漏错误 2. 佣金错误 3. 原则错误 4. 补偿错误 5. 自我显现错误 6. 非自我显现错误 7. 故意错误 8. 无意错误 9. 隐蔽错误 10. 非隐蔽错误 11. 影响试算表的错误 12. 员工欺诈 13. 管理层欺诈 14. 资产挪用 15. 商品挪用 16. 现金挪用 17. 美化财务报告 18. 欺诈性财务报告 19. 管理层控制的覆盖 在购买前，请仔细阅读课程内容。
There are several different types of errors in accounting. Accounting errors are usually unintentional mistakes made when recording journal entries.Small accounting errors may not affect the final numbers in financial statements. Or they might cause major distortions in the overall figures. These types of errors require lots of time and resources to find and correct themThe integrity of the information in accounting system is only as good as the data entered. This means including an item in the appropriate account, applying the correct description or code for the item, and entering the correct amount. Accounting errors can result from simple mistakes or misunderstanding accounting rules.Fraud detection is a set of activities undertaken to prevent money or property from being obtained through false pretenses. Fraud detection is applied to many industries such as banking or insuranceFraud in audits is when an entity is found to have illegally altered financial statements to manipulate its financial health or to hide profit or losses. It is severely punished since fraud undermines the trust that is the bedrock of the global financial system.Financial statement fraud is the deliberate misrepresentation of the financial condition of an enterprise accomplished through the intentional misstatement or omission of amounts or disclosures in the financial statements to deceive financial statement users.The case studies given in this course would help you to understand the topic betterPlease go through the curriculum thoroughly before purchasing the courseThe following topics are covered in this course:1.Errors of omission2.Errors of commission3.Errors of principle4.Compensating errors5.Self revealing errors6.Non Self revealing errors7.Intentional errors8.Unintentional errors9.Concealed errors10.Unconcealed errors11.Errors affecting trial balance12.Employee fraud13.Managemnet fraud14.Misappropriation of assets15.Misappropriation of goods16.Defalcation of cash17.Window dressing18.Fraudulent financial reporting19. Management override of controlsPlease read the contents of the course before purchasing
