法务会计(双语会计英文版)（影印）
分類: 图书,管理,会计,各部门会计,
作者： （美）霍普伍德 等著，张苏彤 改编
出 版 社： 东北财经大学出版社
出版时间： 2009-3-1字数：版次： 1页数： 417印刷时间：开本： 16开印次：纸张：I S B N ： 9787811226256包装： 平装内容简介
本书具有如下显著特点：
1.全面涵盖了法务会计学科所涉及的各个相关领域的内容。本书不像其他同类型书籍那样主要讨论审计与财务报表问题，而是将焦点集中在大量发生的民事或刑事会计舞弊及其相关活动上.从虚假的商业估价和雇主舞弊到信息安全和反恐。
2.针对非会计专业人士的需要.提供了会计信息系统和审计学的基础性的知识内容。
3.全面覆盖了与会计相关的刑事司法系统的内容，包括法证科学、有组织犯罪、诉讼支持和专家证人。
作者简介
威廉姆S.霍普伍德，威廉姆S.霍普伍德是佛罗里达大西洋大学会计学教授，曾获佛罗里达大学会计学硕士和博士学位。他曾先后担任伊利诺伊大学厄巴纳一香槟分校副教授、佛罗里达州立大学教授以及休斯敦大学阿瑟安德森席位教授。他在The Accoun6ngReview、Journal ofAccounting Research和其他主要会计期刊上发表了大量文章。
目录
PART ONE ACCOUNTING AND LEGAL FUNDAMENTALS FOR FORENSIC ACCOUNTING
Chapter 1 Introduction to Forensic Accounting
What Is Forensic Accounting?
The Forensic Accountant
Knowledge and Skills of the Forensic Accountant
Opportunities in Forensic Accounting
Forensic Accounting Organizations
Organization of This Book
Summary
Glossary
Review Questions
Chapter 2 The Forensic Accounting Legal Environment
Roadmap to the Legal System
Civil and Criminal Procedures
The Legal System and Jurisdiction
Investigations and Trials
Common-Law Crimes
Larceny
Burglary
Conspiracy
Embezzlement
Fraud (False Pretenses)
Robbery
Extortion
Arson
Solicitation
Aiding and Abetting
Federal Financial Crimes: The United States Code and Acts of Congress
18 USC 96: Racketeer Influenced and Corrupt
Organizations Act (RICO)
15 USC 78dd: Foreign Corrupt Practices Act (FCPA) of 1977
The Sarbanes-Oxley (SOX) Act of 2002
Federal Computer Intrusions Laws
Summary
Glossary
Review Questions
Discussion Questions
Bill of Rights
Chapter 3 The Sarbanes-Oxley Act of 2002
Introduction
Overview, Enforcement, and Rules and
Regulations
The SEC and the Sarbanes-Oxley Act
The Sarbanes-Oxley Act
Title 1--Public Company Accounting Oversight Board
Title 2--Auditor Independence
Title 3--Corporate Responsibility
Title 4--Enhanced Financial Disclosures
Title 5--Analyst Conflicts of lnterest
Titles 6 and 7--Commission Resources and duthority and Studies and Reports
Title 8--Corporate and Criminal Fraud Accountability
Title 9--White-Collar Crime Penalty Enhancements
Title 10--Corporate Tax Returns
Title 11--Corporate Fraud and Accountability SOX Rules, Regulations, and Standards
Sarbanes-Oxley Compliance
The Federal Criminal Sentencing Guidelines
The COSO Reports
The COBIT Standard
ISO 27002
Comparison of the Various Models for Control Practices
SOX 404 Compliance with Small Public
Companies
Special Characteristics of Small Public Companies
How Small Public Companies Can Compensate for Their Size
……
PART WTO FORENSIC ACCOUNTING TOOLSAND TECHNIQUES
Chapter4 Forensic Science and Information
Chapter5 Information Security
Chapter6 Forensic Auditing and Investigation
PART THREE FORENSIC ACCOUNTING APPLICATIONS
Chapter7 Financial Statement Fraud
Chapter8 Employee Vendor and Other Fraud against the Organization
Chapter9 Tax fraud
Chapter10 Bankruptcy Divorce and Identity Theft
Chapter11 Organized Crime and Terrorism Investigations
Chapter12 Business Valuation
Chapter13 Dispute Resolution and Litigation Services
