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| Tekijä: | Wells, J. T. |
| Otsikko: | Money Laundering: Ring around the White Collar |
| Lehti: | Journal of Accountancy
2003 : JUN, VOL. 195:6, p. 49-52 |
| Asiasana: | MONEY WHITE COLLAR WORKERS ACCOUNTING CRIME |
| Kieli: | eng |
| Tiivistelmä: | Money laundering is so widespread CPAs are likely to encounter it at some point in their work. It is an essential element of the "underground economy," which, worldwide, amounts to trillions of dollars. Money laundering is illegal is governed by Auditing Standards, which requires CPAs to be familiar with the types of illegal behaviors that could have direct and material impact on financial statements. The new fraud standard, requires independent auditors to assess the that fraud could materially misstate the financials. In this article CPAs will learn the basics of money laundering-what it is, how it is accomplished, ways to detect it and how thieves hide the money. In money laundering the fraudster disguises the existence, nature, source, ownership, location disposition of property derived from criminal activity. |
SCIMA