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.
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|Author:||Fogg, Stephen L.|
|Publication:||Journal of Accountancy|
|Article Type:||Book Review|
|Date:||Aug 1, 1990|
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