Fraud Auditing and Forensic Accounting Hardcover – Sep 11 2006
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"…look at the expanded scope that fraud and other white collar crimes have taken on in the business landscape, attributed in part to the pervasiveness of computerized accounting systems, the World Wide Web, the occurrence of large-scale frauds such as Enron and WorldCom, which requires financial accountants to provide a new level of assertion as to the veracity of a company's financial records." (Strategic Finance, April 2009)
From the Inside Flap
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.See all Product Description
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Most Helpful Customer Reviews on Amazon.com (beta)
[...], the material is not particularly technical and is certainly not accounting-intensive - as an introductory book, its focus, naturally, is more broad than deep, and its style is approachable to beginners with little prior knowledge of the subject.
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