Fraud auditing and forensic accounting

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Experts have estimated that the costs of white collar crime average about twenty times the costs of street crimes each year. With the increasing complexity of financial structures and the intensity of...
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Experts have estimated that the costs of white collar crime average about twenty times the costs of street crimes each year. With the increasing complexity of financial structures and the intensity of business competition, fraud has become harder to detect and more tempting to commit. Discover how to become more effective in discerning and preventing financial fraud in your organization with the techniques and tools in Fraud Auditing and Forensic Accounting, Third Edition. Completely updated and revised, the new edition picks up where the passage of the Sarbanes Oxley Act and the adoption of Statement on Auditing Standard No. 99, Consideration of Fraud in a Financial Statement Audit, left off. Whether you are a beginning forensic accountant or an experienced investigator, the authors have brought together the latest material, including: Extended discussion on fraud schemes More about Computer Assisted Audit Tools (CAATs) and other technological aspects of fraud auditing and forensic accounting New case studies, drawn from a wide variety of actual incidents, which demonstrate industry tested methods for dealing with fraud New information on Sarbanes Oxley, COSO, SAS 99, ERM, and ACFE Report to the Nation Written by a team of recognized experts in the field of white collar crime, this Third Edition reveals industry tested methods for detecting, investigating, and preventing accounting fraud and is essential reading for accountants and investigators requiring the most up to date methods in dealing with financial fraud within their organizations.
Uitgever John Wiley & Sons Ltd
Druk 1
ISBN/EAN 9780471785910
Auteur Singleton, T.
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