search query: @author Knox, J. / total: 3
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| Author: | Knox, J. Duff, J. |
| Title: | False accounting. True, fair or false? |
| Journal: | Accountancy
1991 : DEC, VOL. 108:1180, p. 74-75 |
| Index terms: | AUDITING ECONOMIC CRIME |
| Language: | eng |
| Abstract: | The complexities of criminal law have never been in the center of a chartered accountant's training, but it is important that every accountant be able to recognize a false accounting when he sees it. The paper lists seven important points: 1. Guidance in relation to defaults. 2. s 17 of the Theft Act 1968. 3. Deliberations. 4. S 17 coverage. 5. Falsity must be in material. 6. Examples of false invoices. 7. Pure fabrication. |
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