1、4900 英文单词， 25500 英文字符 ，中文 8000 字 文献出处： Ilter C. Misrepresentation of Financial Statements: An Accounting Fraud Case from TurkeyJ. Ssrn Electronic Journal, 2014, 21(2):215-225. Misrepresentation of financial statements An accounting fraud case from Turkey Cenap Ilter Abstract Purpose The purpose of t
2、his paper is to show the public, in general, and auditors, in particular, that in the absence of control there is always a risk of fraud. Fraud can be done in various forms. Larceny may be the most obvious case of fraud, but fraud may be done in many other ways too. Balance sheet fraud or financial
3、statements fraud is a broader issue; it is far-fetched than a few hundred dollars of a larceny case. In financial statement fraud, the deep down effect may be millions or billions of dollars. Design/methodology/approach The paper has been designed based on a fraud theory. The author has observed the
4、 implications of a possible fraud in a real audit case. The fraud theory has been tested through financial analysis and audit tests. The theory has then been revised and the existence of a financial statement fraud has been proven. Findings The paper explores that banks and group companies controlle
5、d by unreliable owners can lead to misuse of publics funds in accordance with the directives of the owner. Publics money can be transferred to other group companies in an illegal manner in excessive amounts and never returned to the bank by means of applying different accounting fraud techniques. Re
6、search limitations/implications Auditors, who may audit group companies that include a bank or banks with deposit receiving and lending rights, should pay attention to the transactions between the groups bank and the other group companies. The lending may be excessive in amount and/or never paid back and the financial statements would be misrepresented covering various fraud schemes. Originality/value The case that the paper deals with reflects the authors own audit experie
