Major Types of
Financial Statement Fraud

 Fictitious revenues

Timing differences

Concealed liabilities and expenses

Improper disclosures

Improper asset valuations

Source: How to detect and prevent financial statement fraud. (1999). Austin, TX: Association of Certified Fraud Examiners.

See also:
        Internal Controls Can Make or Break Your Business
        Kulzick Associates PA - Consulting Services
        Litigation and Forensic Services

Copyright 2000 Raymond S. Kulzick. All rights reserved. 000702.

This publication provides business, financial planning, and/or tax information to our clients. All material is for general information only and should not be acted upon without seeking appropriate professional assistance.

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Copyright 2000 Kulzick Associates, PA - Last modified: September 13, 2008