New game
Download
SCORM download
To be used in an LMS (Moodle, Blackboard...)
Regular download
To be published on a website or blog.
Downloading games is an exclusive feature for users with an Academic Plan or a Commercial Plan.
Get your Academic Plan or your Commercial Plan now and start integrating your games into your LMS, website or blog.
Get Academic Plan
If you wish, you can download a demo game here and test its integration:
Share game
Yes or No
Yes or No

Caso Enron: Verdad o Mentira contable

Integrate it into your platform
G. Classroom M. Teams
You can integrate the game into an LMS compatible with LTI 1.1 or LTI 1.3 such as Canvas, Moodle, or Blackboard. This way, the scores will be automatically saved into the platform’s gradebook.
Download
You have exceeded the maximum number of games you can integrate into Google Classroom with your current Plan.

To integrate as many games as you want in Google Classroom, you need an Academic Plan or a Commercial Plan.

Get Academic Plan
You have exceeded the maximum number of games you can integrate into Microsoft Teams with your current Plan.

To integrate as many games as you want in Microsoft Teams, you need an Academic Plan or a Commercial Plan.

Get Academic Plan
Downloading games is an exclusive feature for users with an Academic Plan or a Commercial Plan.

Get your Academic Plan or your Commercial Plan now and start integrating your games into your LMS, website or blog.

If you wish, you can download a demo game here and test its integration:

Get Academic Plan

Caso Enron: Verdad o Mentira contable

Yes or No

Played 1
Create copy

About this activity

Caso Enron: Verdad o Mentira contable

Created by

DIANA MARCELA HERNANDEZ
DIANA MARCELA HERNANDEZ
Colombia

Download the paper version to play

Make your own free game from our game creator
Compete against your friends to see who gets the best score in this game
Make challenge

Top Games

 %
Anonymous
Anonymous
 %
%
%
You have exceeded the maximum number of games you can print with your current Plan.

To print as many games as you want, you need an Academic Plan or a Commercial Plan.

Get Academic Plan
Print your game
Caso Enron: Verdad o Mentira contable
 

Caso Enron: Verdad o Mentira contableOnline version

Caso Enron: Verdad o Mentira contable

by DIANA MARCELA HERNANDEZ
1

Las SPE simplificaron el registro de pasivos al consolidarlos automáticamente.

2

El fraude de Enron fue considerado un fraude de la administración (manipulación de EEFF).

3

La Junta Directiva falló en Monitoreo y Supervisión en Enron.

4

La SEC detectó el fraude de Enron y cerró la empresa rápidamente.

5

Kenneth Lay era CEO y fundador de Enron.

6

La NIA 200 permite ignorar el Escepticismo Profesional en auditoría.

7

La utilización de SPE ocultó deudas para no consolidarlas.

8

El uso de Mark-to-Market hizo que las ganancias fueran siempre reales y verificables.

9

La desregulación del sector energético eliminó la volatilidad en Enron.

10

La contabilidad Mark-to-Market buscaba registrar ganancias futuras como presentes.

11

El auditor utiliza su Juicio Profesional no solo para verificar exactitud sino para cuestionar coherencia y lógica de lastransacciones, cuando las ganancias parecen "demasiado buenas para ser verdad".

12

Para probar la Valuación de estos activos, el auditor requeriría la Inspecciónde modelos complejos de valoración y la asistencia de un Experto (NIA 620)

13

Independencia en la Apariencia (IESBA): La dependencia de Arthur Andersen de los altos honorarios de consultoría de Enron creó una amenaza de interés propio (Código IESBA).

 
Are you sure you want to leave the page?

If you leave the page, you will lose your game progress.