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  • Fraud Examination - DEMO
    • Topic 5
      • Title Page
      • Topic 1: An Introduction to Financial Statement Fraud
      • Topic 2: The Profession’s Focus on Financial Statement Fraud
      • Topic 3: A Framework for Detecting Financial Statement Fraud
      • Topic 4: Revenue-Related Financial Statement Fraud
      • Topic 5: Inventory and Cost of Goods Sold Fraud
      • Topic 6: Fraud Involving the Understatement of Liabilities
      • Topic 7: Overstatement of Asset Fraud
      • Topic 8: Inadequate Disclosure Fraud
      • Topic 9: Fraud Prevention
      • Topic 10: Sarbanes-Oxley
      • Topic 11: Review For Competency Exam
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    • Topic 5: Inventory and Cost of Goods Sold Fraud
    • 5.1 IntroductionThis is the current section.
    • 5.2 Identifying Inventory/Cost of Goods Sold
    • 5.3 Identifying Inventory/Cost of Goods Sold Symptoms
    • 5.4 Actively Looking for Inventory and/or Cost of Goods Sold Related Fraud Symptoms
    • 5.5 Proactively Searching for Inventory/Cost of Goods Sold Analytical Symptoms
    • 5.6 Comparing Financial Statement Information with That of Other Companies and Industry Averages
    • 5.7 Actively Searching for "Accounting and Documentary" Symptoms
    • 5.8 Actively Searching for Inventory-Related "Control" Symptoms
    • 5.9 Actively Searching for "Behavioral or Verbal" and "Lifestyle" Symptoms
    • 5.10 Following up on Symptoms Observed
    • 5.11 A Final Word about Inventory-Related Financial Statement Frauds
    • 5.12 Topic Review

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