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Accounting for Aliens
Manage episode 153306019 series 1087471
Today the topic of our accounting podcast is a little unconventional. We're going to trace the concept of the fraud triangle back into an unusual case study involving a message from another world. By doing so, we will answer the question, What do an alien prophecy, Auditing Standard AU-C 240, and a billion-dollar Ponzi schemer all have in common?
Along the way we'll discuss the objectives and requirements of Auditing Standard AU-C 240, and how it relates to the requirements established under Auditing Standard AU-C 315, which discusses the auditor's requirement to understand the entity and its internal control. We'll discuss what fraud risk factors are and cover the documentation required by AU-C 240.
The podcast includes a discussion about Ponzi scheme fraudster Scott Rothstein, which is used to shed some light onto the rationalization process. So with all the themes interwoven, there's a decent amount of psychology that found its way into this week's conversation. I really enjoyed this podcast, and I hope you do to.
11 tập
Manage episode 153306019 series 1087471
Today the topic of our accounting podcast is a little unconventional. We're going to trace the concept of the fraud triangle back into an unusual case study involving a message from another world. By doing so, we will answer the question, What do an alien prophecy, Auditing Standard AU-C 240, and a billion-dollar Ponzi schemer all have in common?
Along the way we'll discuss the objectives and requirements of Auditing Standard AU-C 240, and how it relates to the requirements established under Auditing Standard AU-C 315, which discusses the auditor's requirement to understand the entity and its internal control. We'll discuss what fraud risk factors are and cover the documentation required by AU-C 240.
The podcast includes a discussion about Ponzi scheme fraudster Scott Rothstein, which is used to shed some light onto the rationalization process. So with all the themes interwoven, there's a decent amount of psychology that found its way into this week's conversation. I really enjoyed this podcast, and I hope you do to.
11 tập
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