A Guide to Forensic Accounting Investigation
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Описание:
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 basictechniques to intricate tests and technologies, The Auditor’s Guide to Forensic...Похожие книги
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