Auditing Financial Instruments

被引：0
|
作者：
Le Guyader, Louis P. [1 ]
机构：
[1] PricewaterhouseCoopers LLP, London, England
来源：
JOURNAL OF CORPORATE ACCOUNTING AND FINANCE | 2012年 / 23卷 / 06期
关键词：
D O I：
10.1002/jcaf.21798
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
For most people, the current Great Recession and the Wall Street failures of 2008 came as a shock. Financial institutions had invested heavily in instruments like derivatives that turned out to be extremely risky. Why didn't the auditors detect problems? The author of this article reviews the rules for auditing such financial instruments-including those that lie at the core of our country's financial debacle. (C) 2012 Wiley Periodicals, Inc.
引用
收藏
页码：49 / 59
页数：11
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