A Guide to Forensic Accounting InvestigationRecent catastrophic business failures have caused some to rethink the value of the audit, with many demanding that auditors take more responsibility for fraud detection. This book provides forensic accounting specialists?experts in uncovering fraud?with new coverage on the latest PCAOB Auditing Standards, the Foreign Corrupt Practices Act, options fraud, as well as fraud in China and its implications. Auditors are equipped with the necessary practical aids, case examples, and skills for identifying situations that call for extended fraud detection procedures. |
Contents
Prevalence Impact and Form | 3 |
Auditors Are Not Alone | 14 |
Auditing and Investigation | 22 |
CHAPTER 3 | 25 |
Management Override | 58 |
CHAPTER 5 | 79 |
CHAPTER 7 | 115 |
Forensic Accounting Investigators Objectives | 122 |
CHAPTER 16 | 317 |
CHAPTER 17 | 333 |
84 | 348 |
CHAPTER 18 | 363 |
CHAPTER 19 | 389 |
CHAPTER 20 | 399 |
CHAPTER 6 | 417 |
CHAPTER 22 | 433 |
Other editions - View all
A Guide to Forensic Accounting Investigation Steven L. Skalak,Thomas W. Golden,Mona M. Clayton,Jessica S. Pill No preview available - 2011 |
Common terms and phrases
AICPA allegations analysis analytic assessment assets audit committee auditing firm Auditing Standards auditors cash Certified Fraud Examiners Certified Public Accountants Chapter client company’s compliance conduct consider contract corporate intelligence costs counsel criminal customers data mining data privacy data protection detection disclosure documents due to fraud e-mail electronic employees enforcement engagement engagement letter entity evaluate evidence example expected external facts FCPA files financial reporting financial statements forensic accounting investigator Fraud Examiners fraud risk factors fraudster fraudulent GAAP identify individual internal audit internal controls interview inventory investigative team investors invoices involved issues litigation material misstatement due ment money laundering obtain parties payments performed personnel Ponzi schemes potential procedures professional skepticism questions records regulations regulatory relevant responsibility result revenue Sarbanes-Oxley Sarbanes-Oxley Act specific target tion transactions vendor whistle-blower