Fraud Examination 5th Edition by Steve Albrecht,Chad Albrecht,Conan Albrecht, Mark Zimbelman

تمرين 17

Go to the IBM company's Web site (www.ibm.com) and download the most recent financial statements. In the notes to the financial statements, read the significant accounting policies concerning revenue and inventory. Do the policies seem legitimate What concerns might you have Then, go to the financial statements and do a year-to-year comparison of the three accounts. Were the changes as expected Is anything unusual Does IBM explain any unusual fluctuations in the notes