led “The Financial Numbers Game: Detecting Creative Accounting Practices”. The book although more focused for investors as learning to know quickly the accounting fraud, but keep in mind also by the auditor.
Mulford和Comiskey撰写了一本与创造性会计相关的期刊，题为《金融数字游戏：发现创造性会计实践》。这本书虽然更侧重于投资者学习如何快速了解会计舞弊，但也要由审计师牢记。
Some of the attributes that can be used to detect any risk of fraudulent financial reporting contained in the company, among others:可用于检测公司中包含的任何欺诈性财务报告风险的一些属性，包括
There are weaknesses in internal control (internal control).内部控制存在薄弱环节。
The Company does not have an audit committee.公司没有审计委员会。
There is a kinship (family relationship) between the management (director) with company employees.管理层（董事）与公司员工之间存在亲属关系。
Classification of Creative Accounting Practices according Mulfrod & Comiskey, consisting of:根据Mulfrod&Comiskey对创造性会计实践的分类，包括
Recognition of fictitious revenue 虚构收入的确认
Aggressive Capitalization & Extended Amortization Policies 激进的资本化和延期摊销政策
misreported Assets and Liabilities 误报的资产和负债
Creative with the Income Statement)富有创意的损益表。
Problems with Cash-Flow Reporting 现金流量报告的问题
According to a report from the National Commission on Fraudulent Financial Reporting, prevention and early detection on fraudulent financial reporting should begin when preparing financial statements.
本篇essay根据国家欺诈财务报告委员会的一份报告提出，在编制财务报表时，应开始预防和早期发现欺诈财务报告。
Rezaee (2002), in his journal, entitled “Financial Statement Fraud: Prevention and Detection”, discusses deep enough on techniques to prevent and detect fraud in the financial statements. In the book described the case of the collapse of Enron in the United States, which is horrendous business community clearly and completely, including the existence of collusion.
Rezaee在其题为“财务报表欺诈：预防和检测”的期刊中，深入讨论了预防和检测财务报表欺诈的技术。在书中描述了安然公司在美国倒闭的案例，这是一个可怕的商业共同体，清楚而完整，包括存在勾结。
Creative accounting is often done by internal parties in the company not only to manipulate existing data but also to save their company. However, there is one factor that led to manipulate the data were made by firms to get a positive response from several parties and advantages both for internal party companies and to the public.
创造性会计通常由公司内部各方进行，不仅是为了操纵现有数据，也是为了拯救公司。然而，有一个因素导致了数据的操纵，即公司为了得到多方的积极回应，以及对党内公司和公众的好处。
Cheating manipulate the data is in many ways to detect and Prevent it. It can be done by evaluating the existing data is that existing and check fraud can be detected and prevented. So how creative accounting is not abused by Certain parties for opening advantage not only for the survival of the company and the shareholders of the company.
References 参考文献
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Vinnari, Eij
