CONTENIDO: Fraud definitions, models, and taxonomies.-- Fundamentals of fraud auditing and forensic accounting.-- Auditor liability for detecting fraud.-- Fraud schemes.-- Red flags and fraud detection.-- Fraud and CAATs.-- Fraud prevention and control.-- Fraud risk assessment.-- Fraud and the accounting information system.-- Computer-related fraud.-- Forensic accountant as an expert witness.-- General criteria and standards for evaluating an expert's qualifications.-- Gathering evidence.
RESUMEN: "Discover how to become more effective in discerning and preventing financial fraud in your organization with the techniques and tools in Fraud Auditing and Forensic Accounting, Third Edition. Completely updated and revised, the new edition picks up where the passage of the Sarbanes-Oxley Act and the adoption of Statement on Auditing Standard No. 99, Consideration of Fraud in a Financial Statement Audit, left off."--BOOK JACKET.