A Guide to Forensic Accounting Investigation, Second Edition

July 2011

Overview

Public anger over occurrences of massive fraud has spawned legislation, oversight, and greater penalties for those who conspire, commit, or con­ceal fraud. With a view to deterring, detecting, and punishing fraud, the accounting and auditing professions must rethink the value of the audit. The marketplace is demanding that auditors take responsibility for fraud detection; And this demand has been buoyed by the Sarbanes-Oxley Act, the new PCAOB Risk Based Auditing, and new Internal Controls standards.

Explore exactly what assurance auditors should be expected to provide and gain insight into alternatives to providing 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 with A Guide to Forensic Accounting Investigation, Second Edition.

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