會計違規(guī)和財務(wù)欺詐（第2版英文版）

定　價：￥56.00

作　者：	（美）邁克爾·R.揚（Michael R.Young）編
出版社：	中信出版社
叢編項：	財會圖書館影印系列
標　簽：	財務(wù)會計

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ISBN：	9787508600154	出版時間：	2003-10-01	包裝：	膠版紙
開本：	24cm	頁數(shù)：	337	字數(shù)：

內(nèi)容簡介

　　自安然公司財務(wù)丑聞案曝光后，越來越多的會計違規(guī)事件和金融欺詐行為浮出水面。本書是第一本告訴人們怎樣防范并度過會計行業(yè)災(zāi)難的公司治理指南，詳細論述了違規(guī)和欺詐現(xiàn)象產(chǎn)生的原因以及這種現(xiàn)象以何種不被人察覺的方式發(fā)生，并進一步指出了發(fā)現(xiàn)這種現(xiàn)象后人們應(yīng)該采取的措施以及如何防范將來可能發(fā)生的各種違規(guī)和欺詐。本書中還包含有大量的相關(guān)資料，便于讀者查找：•美國證監(jiān)會有關(guān)會計違規(guī)和金融欺詐的最新法規(guī)•美國藍帶委員會向各個公司的審計委員會提出的各項建議•審慎調(diào)查的案例•現(xiàn)實世界中發(fā)生的金融欺詐的案件實例無論是公司內(nèi)部的首席財務(wù)官、注冊會計師、律師、審計委員會委員，還是公司外部的投資人、監(jiān)管機構(gòu)成員等，都能從這本“step-by-step”式的指南中受益匪淺，從而做好先期的防范，并在公司財務(wù)危機爆發(fā)時能夠從容應(yīng)對。

作者簡介

　　邁克爾·R·揚（MichaelR.Young）WillkieFarr&Gallagher法律公司合伙人，該公司會計違規(guī)事務(wù)小組負責(zé)人。十幾年來，他一直是美國注冊會計師協(xié)會的法律顧問，參與了20世紀90年代聯(lián)邦證券侵權(quán)改革立法的工作、公認審計原則的制定工作和取得會計師執(zhí)業(yè)執(zhí)照的統(tǒng)一條件（UAA）的制定工作，并在美國聯(lián)邦最高法院和美國上訴法院以“法庭之友”的身份提交有關(guān)財務(wù)報告重要性的書面意見。他還積極地調(diào)查各個公司、政府官員和公司董事、會計公司以及其他機構(gòu)有關(guān)財務(wù)報告與債務(wù)的事務(wù)，并在近二十年來一些最重大的會計違規(guī)案件中擔(dān)任相關(guān)人的辯護律師。他是全美律師協(xié)會法律和會計委員會成員，并且在有關(guān)財務(wù)報告和債務(wù)的會計領(lǐng)域內(nèi)是著名的作家及演講人。

圖書目錄

Chapter1:TheOriginofFinancialFraud
Let'sStepBack
WhatIsan"AccountingIrregularity?"
SoHowDoAccountingIrregularitiesComeAbout?
Example
IsolatingtheElements
TheDangerof"ManagedEarnings"
TheAuditCommittee,theInternalAuditDepartment,andtheOutsideAuditor
TheAuditCommittee
InternalAudit
TheOutsideAuditor
TheFraudSurfaces
ACrisisfortheBoard
Chapter2:SoWhoGetstheBlame?
BlamingtheOutsideAuditor
TheTreadwayCommission
ConsequencesoftheTreadwayCommissionReport
FurtherDevelopments
TheLevittInitiatives
SoWhoGetstheBlame?
Chapter3:TheImmediateAftermath
ThePreliminaryInvestigation
TheInitialBoardMeeting
ARaceAgainstTime
ActionPlan
TheInitialPressRelease
OtherIssues
TheAuditor'sUpperHand
Chapter4:GettingNewAuditedFinancialStatements
InitialInvolvementoftheOutsideAuditor
EffectonPreviouslyIssuedAuditReports
TheElementofMistrust
BenefitsofContinuingtheAuditRelationship
TheIndependentForensicAccountingTeam
ResponsibilityforRestatedFinancialStatements
RestatementRequirements
RestatementsandMateriality
TheAuditProcess
RepresentationstotheAuditor
EffectofLawsuitsonAuditorIndependence
TheBottomLine
Chapter5:DiggingOuttheFraud:TheLawyers
PurposesoftheInvestigation
WhoConductstheInvestigation?
TimeFrameoftheInvestigation
TaskstoPerform
LackofSubpoenaPowerandtheInterviewProcess
UnresolvedQuestions
TheReport
CantheReportRemainPrivileged?
IstheInvestigators'WorkProductPrivileged?
Chapter6:DiggingOuttheFraud:TheForensic
Accountants
WhatIsaForensicAccountant?
WhyHireaForensicAccountant?
TheDifferencebetweenaForensicInvestigationandanAudit
ImmediateObjectives
FramingtheIssues
RevenueRecognition
Reserves
Inventory
Expenses
ConductingtheInvestigation
InteractingwiththeLawyersandtheAttorney-Client
Privilege
CoordinationwiththeOutsideAuditor
KnowingWhentoStop
Chapter7:ClassActionLawsuits
WhatIsaClassAction?
TheCommencementofClassActionLitigation
TheLikelyDefendants
SortingOutPartiesandCounsel
TheConsolidatedComplaint
LiabilityImplicationsoftheInitialPressRelease
TheMotiontoDismiss
TheProspectsofanEarlySettlement
TheProcessofDiscovery
TheProductionofDocuments
AdditionoftheOutsideAuditor
TheTakingofDepositions
DynamicsFavoringSettlement
SecuritiesLawDamages
UltimatelyaSettlement
Chapter8:DealingwiththeD&OInsurer
TheStructureofaTypicalPolicy
AnalysisofaD&OPolicy
AClaimMustHaveBeenMadeDuringthe
PolicyPeriod
TheClaimMustBeMadeAgainstanInsured
TheClaimMustBeforaWrongfulAct
TheInsuredMustHaveIncurredaLoss
TheClaimMustNotBeExcluded
ConductExclusions
ExclusionsDuetoOtherPolicies
TheInsuredv.InsuredExclusion
Endorsements
TheInsurerMustBeTimelyNotified
TheLossMustBeinExcessoftheRetentionAmountandNotWithinAnyApplicableCoinsurance
Percentage
TheD&OPolicyandAccountingIrregularities
TheDeliberateFraudulentActExclusion
ImputationfromOneInsuredtoAnother
TheNeedforaFactualDetermination
TheProblemof"LooseCannonsontheDeck"
TheApplicationProcess
SoHowDoesAllThisEndUp?
TheBestApproach
Chapter9:DealingwiththeRegulators
TheSEC:ThePowertoInvestigate,Correct,andPunish
DisclosureRequirements
AdditionalProvisions
FinancialFraudInvestigations
FormalOrdersofInvestigationandSubpoenaPowers
PenaltiesandSanctions
RegainingCredibilitywiththeSEC:FightorAcquiesce?
CooperatingwiththeSEC
InitialContactwiththeSEC
EarlyCommunicationwiththeSEC
RespondingtoSECSubpoenasandtheRepresentation
ofWitnesses
TurningOveranInvestigativeReporttotheSEC
MakingPeacewiththeSEC
DealingwithSelf-RegulatoryOrganizations
What"SROs"AreandWhatTheyDo
SROsandtheSEC
ListingRequirements
EnhancedExchangeRequirements
PreventingandHandlingDelistingProceedings
EarlyDialogueandSuspensionofTrading
CorrectiveMeasures
ATwo-ProngedApproachtoDelistingProceedings
Chapter10:CriminalInvestigations
TheInitialGrandJuryPhase
ProducingDocumentstotheProsecutor
InitialContactswithCounselforIndividualEmployees
EmployeeInterviews
TheTestimonialGrandJuryPhase
TheFifthAmendmentPrivilege
TheAttorney-ClientPrivilege
TheAttorneyWork-ProductDoctrine
TheJoint-DefensePrivilege
ProsecutorialStatusandImmunity
CorporateCriminalLiabilityforEmployeeActions
CorporateIndemnificationforCounselFees
SeparateCounselforTargetsandSubjects
PleaDiscussionsandSentencingConsiderations
OtherResponsibilitiesofCounselforaTargetCompany
ParallelProceedings
Chapter11：What'sanAuditCommitteetoDo?
FinancialReportingandtheAuditCommittee
Checklists,Checklists,Checklists
AnApproachtoAuditCommitteeOversight
TheToneattheTop
LogisticalCapability
ImmediateDetectionofFinancialMisreporting
AProperlyConfiguredAuditCommittee
Independence
FinancialSophistication
WillingnesstoWork
TheBiggestChallenge:Information
GettingInformationfromSeniorManagement
GettingInformationfromtheOutsideAuditor
EnvironmentalInformation
LogisticalCapabilitiesoftheFinancialReporting
System
ManagerialBiasintheApplicationofGAAP
TheLevelofCooperationandDifficultiesEncountered
UnusualRevenueorReserveActivity
NonmaterialPATEs
ThoroughnessoftheAudit
SAS-61Items
AuditorIndependence
GettingInformationfromtheInternalAudit
MakingtheToolsWork
MoreontheToneattheTop
MinimizeRelianceonPaper
LearntheBusiness
MeetwithOthersandAlone
MeetWhenNecessary
UseGoodJudgment
Chapter12:DueDiligence
LookingattheNumbers
LookingattheEnvironment
TheChiefExecutiveOfficer
TheChiefFinancialOfficer
TheEffectivenessoftheAuditCommittee
ANewIndustry
AnAggressiveGrowthProgram
AnIndustryDownturn
Chapter13:AccountingIrregularitiesandtheFutureof
FinancialReporting
AReal-TimeWorld
A1930sFinancialReportingSystem
SoEntertheAnalysts
AConsequenceIsAccountingIrregularities
OtherCapitalMarketInefficiencies
There'sAnotherWay