Recent catastrophic business failures have caused some to rethink the value of the audit, with many demanding that auditors take more responsibility for fraud detection. This book provides forensic accounting specialists?experts in uncovering fraud?with new coverage on the latest PCAOB Auditing Standards, the Foreign Corrupt Practices Act, options fraud, as well as fraud in China and its implications. Auditors are equipped with the necessary practical aids, case examples, and skills for identifying situations that call for extended fraud detection procedures.PONZI. SCHEME. ORIGIN. AND. DEVELOPMENT. Ponzi schemes are illegal investment scams that use funds received from subsequent investors to pay returns to earlier investors, rather than distributing revenues generated from any actualanbsp;...
|Title||:||A Guide to Forensic Accounting Investigation|
|Author||:||Steven L. Skalak, Thomas W. Golden, Mona M. Clayton, Jessica S. Pill|
|Publisher||:||John Wiley & Sons - 2011-04-04|