Printer Friendly

Forensic Accounting Handbook.

This book was designed to heighten an auditor's awareness of the potential for fraud and to help identify symptoms that might lead to its discovery. Forensic, or fraud, auditing is a blend of traditional accounting and auditing work and the investigative techniques more commonly used by police agencies. The authors explore various scenarios that might increase the possibility of fraud occuring and examine different approaches to dealing with fraud once it has been discovered. Proper documentation techniques (forms and flowcharts) are covered in some detail. Several important statutes relating to fraud are summarized. The book offers good material for anyone who wishes to obtain an overview of fraud auditing.
COPYRIGHT 1990 American Institute of CPA's
No portion of this article can be reproduced without the express written permission from the copyright holder.
Copyright 1990, Gale Group. All rights reserved. Gale Group is a Thomson Corporation Company.

Article Details
Printer friendly Cite/link Email Feedback
Author:Fogg, Stephen L.
Publication:Journal of Accountancy
Article Type:Book Review
Date:Aug 1, 1990
Words:109
Previous Article:Tax Planning for the Alternative Minimum Tax.
Next Article:The Arthur Young Management Guide to Mergers and Acquisitions.
Topics:


Related Articles
Building failures are topic of new forensics handbook.
Cadaver Dog Handbook: Forensic Training and Tactics for the Recovery of Human Remains. (Book Review).
FBI Laboratory Publications. (Focus on Technology).
The Handbook of process-based accounting: leveraging processes to predict results.
ACCOUNTANTS TURN SLEUTHS : WHEN THE NUMBERS DON'T ADD UP.
Expert Witnessing in Forensic Accounting.
CPE seminars offered by state CPA societies.
Pocket Books.
A Guide to Forensic Accounting Investigation.

Terms of use | Copyright © 2016 Farlex, Inc. | Feedback | For webmasters