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001 ocm68225789
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005 20200617203356.0
008 060505s2006 njua ob 001 0 eng d
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100 1 $aGolden, Thomas W.
245 12 $aA guide to forensic accounting investigation /$cThomas W. Golden, Steven L. Skalak, and Mona M. Clayton.
260 $aHoboken, N.J. :$bJ. Wiley,$c©2006.
300 $a1 online resource (xxii, 554 pages) :$billustrations
336 $atext$btxt$2rdacontent
337 $acomputer$bc$2rdamedia
338 $aonline resource$bcr$2rdacarrier
504 $aIncludes bibliographical references and index.
505 0 $a1. Fraud : an introduction -- 2. The roles of the auditor and the forensic accounting investigator -- 3. Psychology of the fraudster -- 4. Financial reporting fraud and the capital markets -- 5. Auditor responsibilities and the law -- 6. Independence, objectivity, skepticism -- 7. Forensic investigators and financial audits : compare and contrast -- 8. Potential red flags and fraud detection techniques -- 9. Internal audit : the second line of defense -- 10. Financial statement fraud : revenue and receivables -- 11. Financial statement fraud : other schemes and misappropriations -- 12. When and why to call in forensic accounting investigators -- 13. Teaming with forensic accounting investigators -- 14. Potential missteps : considerations when fraud is suspected -- 15. Investigative techniques -- 16. Anonymous communications -- 17. Background investigations -- 18. The art of the interview -- 19. Analyzing financial statements -- 20. Data mining : computer-aided forensic accounting investigation techniques -- 21. Building a case : gathering and documenting evidence -- 22. Supporting a criminal prosecution -- 23. Report of investigation -- 24. Working with attorneys -- 25. Conducting global investigations -- 26. Money laundering -- 27. Other dimensions of forensic accounting -- 28. Looking forward : the future of forensic accounting investigation.
588 0 $aPrint version record.
520 $aToday'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.
546 $aEnglish.
650 0 $aFraud investigation$xAuditing.
650 0 $aForensic accounting$xAuditing.
650 7 $aLAW$xForensic Science.$2bisacsh
650 17 $aFraude.$2gtt
650 17 $aBedrijfsleven.$2gtt
650 17 $aOndernemingen.$2gtt
650 7 $aBetrug$2gnd
650 7 $aRechnungslegung$2gnd
650 7 $aRevision$gWirtschaft$2gnd
655 4 $aElectronic books.
655 0 $aElectronic books.
700 1 $aSkalak, Steven L.
700 1 $aClayton, Mona M.
776 08 $iPrint version:$aGolden, Thomas W.$tGuide to forensic accounting investigation.$dHoboken, N.J. : J. Wiley, ©2006$z0471469076$w(DLC) 2004027090$w(OCoLC)57134408
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