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A Guide to Forensic Accounting Investigation [Hardcover]

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

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Book Description

May 3 2011 0470599073 978-0470599075 2
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, 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.

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A Guide to Forensic Accounting Investigation + Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations + Fraud Auditing and Forensic Accounting
Price For All Three: CDN$ 321.38

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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. --This text refers to an alternate Hardcover edition.

About the Author

Thomas W. Golden, CPA, CFE. specializes in providing consulting and expert witness testimony in both civil and criminal matters with special expertise in forensic accounting, fraud investigation, and financial statement accounting.  He is a former Chairman of the Board of Regents for the Association of Certified Fraud Examiners and the current President of the Better Government Association, a citizen watchdog group in Chicago, IL.  Mr. Golden is an adjunct professor at DePaul University.

Steven L. Skalak, CPA, is the National Practice Leader for PwC Investigations & Forensic Services of PricewaterhouseCoopers LLP.  He has participated in a variety of corporate investigations relating to allegations that the Securities and Exchange Acts were violated, and of accounting or auditing improprieties.  Steve has represented Audit Committees, Directors, Officers, Auditors, and Companies in class action litigation with shareholders and SEC investigations.

Mona M. Clayton, CPA, CFE, specializes in international fraud investigations with particular emphasis in Latin America where she has conducted investigations.  She has designed investigative practice aids providing for consistent methodologies to be incorporated across common scheme investigations. Ms Clayton is an adjunct professor at DePaul University. --This text refers to an alternate Hardcover edition.


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