Author: Thomas W. Golden,Steven L. Skalak,Mona M. Clayton,Jessica S. Pill
Publisher: John Wiley & Sons
Category: Business & Economics
Today's demanding marketplace expects auditors to takeresponsibility for fraud detection, and this expectation is buoyedby such legislation as the Sarbanes-Oxley Act and the AuditingStandard (SAS99), which requires increased performance on the partof the auditor to find material financial statement fraud. Written by three of the best forensic accountants and auditors,Thomas W. Golden, Steven L. Skalak, and Mona M. Clayton, TheAuditor's Guide to Forensic Accounting Investigation exploresexactly what assurances auditors should provide and suggestsalternatives to giving the capital markets more of what they arerequiring-greater assurances that the financial statements theyrely upon for investment decisions are free of material error,including fraud. It reveals the surprising complexity of frauddeterrence, detection, and investigation, and offers a step-by-stepapproach to understanding that complexity. From basic techniques to intricate tests and technologies, TheAuditor's Guide to Forensic Accounting Investigation is a rich,multifaceted, and fascinating answer to the need for wiser,savvier, better-trained financial statement and internal auditorswho are thoroughly familiar with fraud detection techniques and theintricate, demanding work of forensic accounting specialists.