会计违规和财务欺诈（影印本.第2版）|财会图书馆影印系列|（美）迈克尔.R.扬（Michael R.Young）|中信出版社

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会计违规和财务欺诈（影印本.第2版）

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原书名：Accuonting Irregularities and Financial Fraud	原出版社：
作者：（美）迈克尔.R.扬（Michael R.Young）	出版社：中信出版社
译者：	丛书名：财会图书馆影印系列
出版日期：2003-10-1	上架日期：2005-10-8
ISBN：7508600150	页数：版次：1-2
开本：16	装帧：

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| 大封面 | 封底 | 前言 | 内容简介 | 序言 | 目录 | 作者简介 | 译者简介 | 作者序 | 译者序 |

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内容简介
自安然公司财务丑闻案曝光后，越来越多的会计违规事件和财务欺诈行为浮出水面。本书是第一本告诉人们怎样防范并渡过会计行业灾难的公司治理指南，详细论述了违规和欺诈现象产生的原因以及这种现象以何种不被人察觉的方式发生，并进一步指出了发现这种现象后人们应该采取的措施以及如何防范将来可能发生的各种违规和欺诈。
本书中还包含有大量的相关资料，便于读者查找：
美国证监会有关会计违规和财务欺诈的最新法规
美国蓝带委员会向各个公司的审计委员会提出的各项建议
审慎调查的案例
现实世界中发生的财务欺诈的案件实例
无论是公司内部的首席财务官、注册会计师、律师、审计委员会委员，还是公司外部的投资人、监管机构成员等，都能从这本“step-by-step”式的指南中受益匪浅，从而做好先期的防范，并在公司财务危机爆发时能够从容应对。

目录
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Chapter 1: The Origin of Financial Fraud
Let's Step Back
What Is an "Accounting Irregularity?"
So How Do Accounting Irregularities Come About?
Example
Isolating the Elements
The Danger of "Managed Earnings"
The Audit Committee, the Internal Audit Department, and theOutside Auditor
The Audit Committee
Internal Audit
The Outside Auditor
The Fraud Surfaces
A Crisis for the Board
Chapter 2: So Who Gets the Blame?
Blaming the Outside Auditor
The Treadway Commission
Consequences of the Treadway Commission Report
Further Developments
The Levitt Initiatives
So Who Gets the Blame?
Chapter 3: The Immediate Aftermath
The Preliminary Investigation
The Initial Board Meeting
A Race Against Time
Action Plan
The Initial Press Release
Other Issues
The Auditor's Upper Hand
Chapter 4: Getting New Audited Financial Statements
Initial Involvement of the Outside Auditor
Effect on Previously Issued Audit Reports
The Element of Mistrust
Benefits of Continuing the Audit Relationship
The Independent Forensic Accounting Team
Responsibility for Restated Financial Statements
Restatement Requirements
Restatements and Materiality
The Audit Process
Representations to the Auditor
Effect of Lawsuits on Auditor Independence
The Bottom Line
Chapter 5: Digging Out the Fraud: The Lawyers
Purposes of the Investigation
Who Conducts the Investigation?
Time Frame of the Investigation
Tasks to Perform
Lack of Subpoena Power and the Interview Process
Unresolved Questions 
The Report
Can the Report Remain Privileged?
Is the Investigators' Work Product Privileged?
Chapter 6: Digging Out the Fraud: The Forensic
Accountants
What Is a Forensic Accountant?
Why Hire a Forensic Accountant?
The Difference between a Forensic Investigation andan Audit
Immediate Objectives
Framing the Issues
Revenue Recognition
Reserves
Inventory
Expenses
Conducting the Investigation
Interacting with the Lawyers and the Attorney-Client
Privilege
Coordination with the Outside Auditor
Knowing When to Stop
Chapter 7: Class Action Lawsuits
What Is a Class Action?
The Commencement of Class Action Litigation
The Likely Defendants
Sorting Out Parties and Counsel
The Consolidated Complaint
Liability Implications of the Initial Press Release
The Motion to Dismiss
The Prospects of an Early Settlement
The Process of Discovery
The Production of Documents
Addition of the Outside Auditor
The Taking of Depositions
Dynamics Favoring Settlement
Securities Law Damages
Ultimately a Settlement
Chapter 8: Dealing with the D&O Insurer
The Structure of a Typical Policy
Analysis of a D&O Policy
A Claim Must Have Been Made During the
Policy Period
The Claim Must Be Made Against an Insured
The Claim Must Be for a Wrongful Act
The Insured Must Have Incurred a Loss
The Claim Must Not Be Excluded
Conduct Exclusions
Exclusions Due to Other Policies
The Insured v. Insured Exclusion
Endorsements
The Insurer Must Be Timely Notified
The Loss Must Be in Excess of the Retention Amountand Not Within Any Applicable Coinsurance
Percentage
The D&O Policy and Accounting Irregularities
The Deliberate Fraudulent Act Exclusion
Imputation from One Insured to Another
The Need for a Factual Determination
The Problem of "Loose Cannons on the Deck"
The Application Process
So How Does All This End Up?
The Best Approach
Chapter 9: Dealing with the Regulators
The SEC: The Power to Investigate, Correct, and Punish
Disclosure Requirements
Additional Provisions
Financial Fraud Investigations
Formal Orders of Investigation and Subpoena Powers
Penalties and Sanctions
Regaining Credibility with the SEC: Fight orAcquiesce?
Cooperating with the SEC
Initial Contact with the SEC
 Early Communication with the SEC
 Responding to SEC Subpoenas and the Representation
 of Witnesses
 Turning Over an Investigative Report to the SEC
 Making Peace with the SEC
Dealing with Self-Regulatory Organizations
 What "SROs" Are and What They Do
 SROs and the SEC
Listing Requirements
Enhanced Exchange Requirements
Preventing and Handling Delisting Proceedings
Early Dialogue and Suspension of Trading
Corrective Measures
A Two-Pronged Approach to Delisting Proceedings
Chapter 10: Criminal Investigations
The Initial Grand Jury Phase
Producing Documents to the Prosecutor
Initial Contacts with Counsel for Individual Employees
Employee Interviews
The Testimonial Grand Jury Phase
The Fifth Amendment Privilege
The Attorney-Client Privilege
The Attorney Work-Product Doctrine
The Joint-Defense Privilege
Prosecutorial Status and Immunity
Corporate Criminal Liability for Employee Actions
Corporate Indemnification for Counsel Fees
Separate Counsel for Targets and Subjects
Plea Discussions and Sentencing Considerations
Other Responsibilities of Counsel for a Target Company
Parallel Proceedings
Chapter 11：What's an Audit Committee to Do?
Financial Reporting and the Audit Committee
Checklists, Checklists, Checklists
An Approach to Audit Committee Oversight
The Tone at the Top
Logistical Capability
Immediate Detection of Financial Misreporting
A Properly Configured Audit Committee
Independence
Financial Sophistication
Willingness to Work
The Biggest Challenge: Information
Getting Information from Senior Management
Getting Information from the Outside Auditor
Environmental Information
Logistical Capabilities of the Financial Reporting
 System
Managerial Bias in the Application of GAAP
The Level of Cooperation and Difficulties Encountered
Unusual Revenue or Reserve Activity
Nonmaterial PATEs
Thoroughness of the Audit
SAS-61 Items
Auditor Independence
Getting Information from the Internal Audit
Making the Tools Work
More on the Tone at the Top
Minimize Reliance on Paper
Learn the Business
Meet with Others and Alone
Meet When Necessary
Use Good Judgment
Chapter 12: Due Diligence
Looking at the Numbers
Looking at the Environment
The Chief Executive Officer
The Chief Financial Officer
The Effectiveness of the Audit Committee
A New Industry
An Aggressive Growth Program
An Industry Downturn
Chapter 13: Accounting Irregularities and the Future of
Financial Reporting
A Real-Time World
A 1930s Financial Reporting System
So Enter the Analysts
A Consequence Is Accounting Irregularities
Other Capital Market Inefficiencies
There's Another Way

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