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SAS 99 defines fraud as an intentional act that results in a material misstatement in financial statements. There are two types of fraud considered: misstatements arising from fraudulent financial reporting (e.g. falsification of accounting records) and misstatements arising from misappropriation of assets (e.g. theft of assets or fraudulent expenditures).
The Institute of Indonesia Chartered Accountants, formerly Indonesian Institute of Accountants or Ikatan Akuntan Indonesia (IAI) is the national organisation of professional accountants in Indonesia.