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.The SEC action against Intervoice, Inc. focused on improper revenue recognition in connection with contracts that had ... as to certain transactions, Graham agreed in advance to reconfigure the hardware and software products, or to substitute products of commensurate value, so it could better meet the needs of its distributorsa#39; ultimate end users, thereby precluding revenue recognition under GAAP.
|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|