Today'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.
Written by three of the best forensic accountants and auditors, Thomas W. Golden, Steven L. Skalak, and Mona M.
Clayton, The Auditor's Guide to Forensic Accounting Investigation explores exactly what assurances auditors should
provide and suggests alternatives to giving the capital markets more of what they are requiring-greater assurances
that the financial statements they rely upon for investment decisions are free of material error, including fraud.
It reveals the surprising complexity of fraud deterrence, detection, and investigation, and offers a step-by-step
approach to understanding that complexity.
From basic techniques to intricate tests and technologies, The Auditor's Guide to Forensic Accounting Investigation
is a rich, multifaceted, and fascinating answer to the need for wiser, savvier, better-trained financial statement
and internal auditors who are thoroughly familiar with fraud detection techniques and the intricate, demanding
work of forensic accounting specialists.