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Fraud Auditing and Forensic Accounting
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White-collar crime is rampant, and has been for some time, in the business community of the U.S. economy. Experts have estimated that the costs of white-collar crime averages about 20 times the costs of street crimes each year. The Association of Certified Fraud Examiners (ACFE) estimated that fraud cost the U.S. economy $660 billion in 2004. But white-collar crime has taken a backseat to street crime in terms of media coverage and focus. That is, until Enron, white-collar crimes tended to be overlooked. We hope the hype that has occurred in recent years will continue to bring attention and focus to fraud, and thus help to diminish the costs and occurrences of fraud in the years ahead. The attention and focus on the major financial fraud scandals led to the passage of the Sarbanes-Oxley Act (SOX) in July 2002 and the adoption of Statement on Auditing Standard (SAS) No. 99, Consideration of Fraud in a Financial Statement Audit, in December 2002. This edition brings this book up to date by discussing these and other recent events. We have also extended the discussion about fraud schemes and included more about computer-assisted audit tools (CAATs) and other technological aspects of fraud auditing and forensic accounting.
Third Edition
978-0-471-78591-0
NONE
Fraud Auditing and Forensic Accounting
Accounting
English
2006
1-330
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