Accounting Fraud: 5 Common Forms Of Accounting Statements

According to the relevant accounting system, there must be some relationship between the statements provided by the unit. If the undistributed profit in the balance sheet should be equal to the undistributed profit in the profit distribution table, the net profit in the profit distribution table should be consistent with the net profit in the profit and loss account. In the audit of auditors, it is found that the phenomenon of unit table discrepancy is common. Just as an auditor of an accounting firm found such a problem in the annual audit of an enterprise, the enterprise has not made any long-term or short-term investments in recent years. The long and short term investments in the balance sheet are all zero. However, in the profit and loss account, it has recorded 1 million yuan in the "investment income" project. After examining the enterprise investment income account, it is found that the investment income of the enterprise comes from a decoration business.

Some units, in order to achieve some illegal purposes, adjust the amount of the accounts at random, artificially increase the profit of assets adjustment, or increase tax expenses and avoid profits by checking for tax evasion. The purpose of the report is to provide some users with the most authentic accounting information, and to provide a real reference for users' decision-making behavior, but false accounting statements convey false accounting information, misleading and deceiving users of report forms, making them make wrong decisions.

When Shenzhen Yihui Industrial Co., Ltd. was established in 1993, the registered capital and paid up capital were 10 million yuan, but by 1997, the registered capital and paid up capital increased to 1 hundred million. After checking, the "leap" was issued by the three accounting firms of Shenzhen cooperation, Xing Meng and Guo Zheng for false audit reports for obtaining high audit fees. In just a few years, the company acquired about 40000000 yuan of bank loans by false statements and false reports, which caused great losses to the state.

Some units have turned accounting statements into random springs and pulled out a lot of accounting statements that have been used. Some units have poor accounting accounts for financial statements, so as to defraud financial subsidies and other preferential policies. They are rich in accounts for bank statements, showing their good asset status and swindling bank loans; reporting tax accounts are to run away from all kinds of taxes; statements of competent departments are accounted for in order to show their business performance, cheat rewards and honors, and so on, so that the accounting statements can be adjusted at will.

The accounting statement is based on the analysis of the accounting books, and the data is directly or indirectly derived from the data recorded in the accounting books, so the accounts must be consistent. But in the audit process of auditors, it is common to find that the accounts do not match. In order to increase the management cost, a unit will directly charge more than 100 thousand yuan in the profit and loss, and increase the amount of the accounts receivable and bad debts at the same time in the balance sheet, resulting in discrepancies between the accounts.

The annotations of accounting statements are supplementary to accounting statements, mainly for further explanation of contents or disclosures that cannot be included in accounting statements, including changes in basic accounting assumptions, changes in the items of accounting statements, further annotations of major items in the accounts, and explanations of events that may not be adjusted in a certain or balance sheet date: description of related party relations and transactions. However, some units have adopted the method of "sneak out the old position", which has changed some accounting policies in accounting, but they do not explain in the notes to the statements, or do not affect the amount of the statements, but do not give any explanation to the matters that have great impact on the business activities and future of the unit. Spoofing Report Users.

In case of checking an enterprise, the inventory valuation method of the enterprise at the beginning of the year and in the middle of the year is completely different. According to the state financial accounting system, the change must be disclosed in the notes to the report, but the enterprise will make a disclosure to cover up its illegal attempt to lower the cost and increase profits.

For example, if a listed company has a significant economic loss in the future, the company is worried about the performance of the company, and does not disclose the change in the annotations.

According to China's merger accounting The Interim Provisions of the report, where all the invested enterprises that can be controlled by the parent company belong to the scope of their merger, that is, all the subsidiaries should be incorporated into the consolidated scope of consolidated financial statements. According to this regulation, the fraudulent practice of consolidated financial statements is mainly due to the improper compilation of consolidated statements, the failure to merge in accordance with the conditions for preparing consolidated statements, the failure to conform to the conditions for the preparation of consolidated statements, and the correct merger of the consolidated balance sheets, incomplete integration of the balance sheet, especially the internal debt and debt, which do not discriminate between the internal and external contacts of the group, so that the combined offsets can not be all offset. Transaction amount It can not be completely offset, and the internal sales profit is not calculated.

For example, when an enterprise compose a consolidated statement, it does not offset the internal sales revenue of its subsidiaries, but simply adds together, resulting in the serious consequences of inflated sales, exaggerated performance and information distortion. Some enterprises also incorporate subsidiaries that have been "closed, stopped, transferred and transferred" when preparing consolidated accounting statements, thus making accounting information lose real reference value.

In the first two chapters, we have discussed some common techniques of false credentials and false account books, together with some common techniques of false statements in this chapter. We can easily find that accounting is meant to provide real accounting information, truthfully reflecting the real situation of unit assets and liabilities, income, etc., but because of the unlawful attempts of some lawless elements, the false accounts have been breeding hotbeds, which has set up a bridge for false accounts. As the old hundred sex often says, "official figures, numbers are official".