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A Guide to Forensic Accounting Investigation
 
 

A Guide to Forensic Accounting Investigation [Kindle Edition]

Thomas W. Golden , Steven L. Skalak , Mona M. Clayton , Jessica S. Pill

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Product Description

Product Description

Today's demanding marketplace expects auditors to take responsibility for fraud detection, and this expectation is buoyed by such legislation as the Sarbanes-Oxley Act and the Auditing Standard (SAS99), which requires increased performance on the part of the auditor to find material financial statement fraud.

Written by three of the best forensic accountants and auditors, Thomas W. Golden, Steven L. Skalak, and Mona M. Clayton, The Auditor's Guide to Forensic Accounting Investigation 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, The Auditor's 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.

From the Back Cover

Today’s demanding marketplace expects auditors to take responsibility for fraud detection, and this expectation is buoyed by such legislation as the Sarbanes–Oxley Act and the Auditing Standard (SAS99), which requires increased performance on the part of the auditor to find material financial statement fraud.

Written by a group of the best forensic accountants and auditors at PricewaterhouseCoopers, The Auditor’s Guide to Forensic Accounting 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, The Auditor’s Guide to Forensic Accounting 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

  • Format: Kindle Edition
  • File Size: 6869 KB
  • Print Length: 579 pages
  • Page Numbers Source ISBN: 0471469076
  • Publisher: Wiley; 1 edition (17 Feb 2006)
  • Sold by: Amazon Media EU S.à r.l.
  • Language English
  • ASIN: B000RNFJ3S
  • Text-to-Speech: Enabled
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Thomas W. Golden
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Popular Highlights

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&quote;
The best fraud deterrence mechanism is simple: create the expectation in your organization that wrongdoers will be caught and that punishment will be swift and commensurate with the offense. &quote;
Highlighted by 3 Kindle users
&quote;
They diverge in that financial auditors are charged with performing an examination of a company's financial statements in accordance with generally accepted auditing standards (GAAS), while forensic accounting investigators principally tackle two broad categories of financial fraud: (1) fraudulent accounting and reporting and (2) misappropriation of assets. &quote;
Highlighted by 3 Kindle users
&quote;
predication is "the totality of circumstances that would lead a reasonable, professionally trained, and prudent individual to believe a fraud has occurred, is occurring, or will occur. Predication is the basis upon which an examination is commenced. &quote;
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