Forensic accounting
著者
書誌事項
Forensic accounting
Pearson, c2015
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注記
Includes index
内容説明・目次
内容説明
For courses in Forensic Accounting
An inside view into the practice of forensic accounting
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As a result of increased litigation and regulatory enforcement, the demand for forensic accountants has never been higher. This area of specialty is considered the top niche market in the accounting profession. The new Forensic Accounting is the first text of its kind to provide a comprehensive view of what forensic accountants actually do and how they do it.
With experience as both practitioners and educators, authors Robert Rufus, Laura Miller, and William Hahn offer a unique perspective that bridges the gap between theory and practice. They present concepts in the context of a scientific approach, emphasizing critical thinking, reasoning, and problem solving-skills that are useful in a wide variety of academic and professional environments. And because its content is consistent with the AICPA curriculum for the Certified in Financial Forensics (CFF) credential, this text gives your students a head start on the path toward career advancement.
Forensic Accounting facilitates an outstanding teaching and learning experience-for you and your students. It will help you to:
* Introduce the requisite forensic accounting skills: The text identifies a three-layer skill set and provides students instruction in the key areas of forensic accounting expertise.
* Offer an inside view into forensic accounting practice: Integrated case studies and sample documents give students a glimpse into the actual practice of forensic accounting.
* Highlight the importance of a scientific approach: The authors explain the benefits of utilizing a scientific approach and provide opportunities for students to practice its application.
* Foster thorough understanding via learning aids: Various tools, throughout the text and at the end of each chapter, support students as they learn and review.
目次
Brief Contents
Introduction to the World of Forensic Accounting
The Legal Environment of Forensic Accounting
Screening and Staging Engagements
Gathering Evidence - Interviews and Observations
Financial Statements Analysis - Reading Between the Lines
Fraud and White-Collar Crime
Conducting a Fraud Investigation
Transforming Data into Evidence (Part 1)
Transforming Data into Evidence (Part 2)
Professional Responsibilities
Fundamentals of Business Valuation
Special Topics
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