A Guide to Forensic Accounting Investigation, Second Edition

Description

Recent 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, and on options fraud, as well as on 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. 

Today's demanding marketplace expects auditors to take responsibility for fraud detection, which requires increased performance on the part of the auditor to find material financial statement fraud. Written by some of the best forensic accountants and auditors, Thomas W. Golden, Steven L. Skalak, Mona M. Clayton and Jessica Pill, "A Guide to Forensic Accounting Investigation, Second Edition" explores exactly what assurances auditors should provide and suggests alternatives to giving the capital markets more of what they are requiring-greater assurances that the financial statements they rely upon for investment decisions are free of material error, including fraud. It reveals the surprising complexity of fraud deterrence, detection, and investigation, and offers a step-by-step approach to understanding that complexity. 

From basic techniques to intricate tests and technologies, "A Guide to Forensic Accounting Investigation" is a rich, multifaceted, and fascinating answer to the need for wiser, savvier, better-trained financial statement and internal auditors who are thoroughly familiar with fraud detection techniques and the intricate, demanding work of forensic accounting specialists.

Product Details

Table of Contents