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Misappropriation of assets

cjohns21

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Misappropriation of assets

Misappropriation of assets

▸ is generally committed by company management.

▸ harms the users of the financial statements by providing them incorrect financial data for their decision making.

▸ causes harm to stockholders because the assets are no longer available to their rightful owners.

▸ causes the financial statements to be misstated since the misappropriation usually involves material amounts.

Textbook

Auditing and Assurance Services

Edition: 17^th

Authors: Arens, Elder, Beasley, Hogan

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durandal

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cjohns21 Author

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Thanks

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Helped a lot

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