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Author : George Spellmire
Publisher : Aspen Publishers
ISBN 13 : 9780156071987
Total Pages : 72 pages
Book Rating : 4.0/5 (719 download)
Download or read book Accounting, Auditing and Financial Malpractice 2000 written by George Spellmire and published by Aspen Publishers. This book was released on 2000-03-16 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : George Spellmire
Publisher : Houghton Mifflin Harcourt P
ISBN 13 : 9780156068840
Total Pages : pages
Book Rating : 4.0/5 (688 download)
Download or read book Accounting, Auditing and Financial Malpractice 1999 Supplement written by George Spellmire and published by Houghton Mifflin Harcourt P. This book was released on 1998-05-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : American Institute of Certified Public Accountants. Auditing Standards Division
Publisher :
ISBN 13 :
Total Pages : 16 pages
Book Rating : 4.3/5 (97 download)
Download or read book Statement of Position written by American Institute of Certified Public Accountants. Auditing Standards Division and published by . This book was released on 1978 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Duke Nordlinger Stern
Publisher : MICHIE
ISBN 13 :
Total Pages : 584 pages
Book Rating : 4.3/5 (9 download)
Download or read book An Accountant's Guide to Malpractice Liability written by Duke Nordlinger Stern and published by MICHIE. This book was released on 1979 with total page 584 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Kelly Adam
Publisher : GRIN Verlag
ISBN 13 : 3656591679
Total Pages : 13 pages
Book Rating : 4.6/5 (565 download)
Download or read book The Law of Negligence: Company Auditor written by Kelly Adam and published by GRIN Verlag. This book was released on 2014-02-10 with total page 13 pages. Available in PDF, EPUB and Kindle. Book excerpt: Document from the year 2013 in the subject Business economics - Revision, Auditing, , language: English, abstract: Auditors accumulate and evaluate information to be able to determine whether the financial reports of a given company complied with legislative requirements and established criteria. An auditor therefore determines the credibility of financial information so that the correct use of it in business and investment decisions can be made. Auditors have legal duties attached to their activities which they are expected to uphold. A breach of the legal duty which is imposed and fixed by law due to careless acts constitutes what is termed as negligence. This makes it to be based on conduct rather than any form of agreement. A tort of negligence therefore is only committed when actionable damage is sustained, and this is not only by carelessness but by inflicting damage carelessly in situations where the law recognizes a duty to be careful. Negligence is hence established if the conduct was careless and there existed a causal relationship between the damage and that conduct. A close look at it is a situation where the conduct was foreseeable to inflict the damage on person harmed. Negligence statements provided by company auditors can result to pure economic loss. Internal auditors check the accuracy of the financial information and provide an opinion whether the information is true and fair according to the accounting standards and common law. They are liable to external users of financial information since external users rely on audited statements to make investment decisions hence the need of the opinions to be unbiased and remain independent. Therefore, it is their legal duty to provide an assurance to all audited statements users that the material is not of fraud, its reliable and lacks irregularities. Conclusion by the auditor that the information is fairly stated as per the accounting standards makes them liable if they are found to have been materially misstated.
Author : Dan L. Goldwasser
Publisher : Practising Law Inst
ISBN 13 : 9780872240957
Total Pages : 886 pages
Book Rating : 4.2/5 (49 download)
Download or read book Accountants' Liability written by Dan L. Goldwasser and published by Practising Law Inst. This book was released on 1996 with total page 886 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accountants' Liability also provides attorneys with the legal, strategic, and tactical knowledge they need to prove (or successfully defend against) claims against accountants such as breach of contract, breach of fiduciary duty, negligence, securities claim fraud, common law fraud, civil RICO actions, as well as practice and ethical violations
Author : Irving Kellogg
Publisher : McGraw-Hill Companies
ISBN 13 :
Total Pages : 1224 pages
Book Rating : 4.F/5 ( download)
Download or read book How to Find Negligence and Misrepresentations in Financial Statements written by Irving Kellogg and published by McGraw-Hill Companies. This book was released on 1983 with total page 1224 pages. Available in PDF, EPUB and Kindle. Book excerpt: This practical volume is designed to assist the attorney in examining the preparer of financial statements to uncover negligence & to question company management to disclose deceptive reporting. Numerous checklists & questionnaires are included in the work.
Author : Emile Woolf
Publisher : John Wiley & Sons
ISBN 13 : 0470971509
Total Pages : 399 pages
Book Rating : 4.4/5 (79 download)
Download or read book Audit and Accountancy Pitfalls written by Emile Woolf and published by John Wiley & Sons. This book was released on 2011-01-06 with total page 399 pages. Available in PDF, EPUB and Kindle. Book excerpt: Avoiding Audit Pitfalls offers real case studies covering a comprehensive range of challenges and mistakes that any accountant can make during the course of their career. Focusing on everyday mistakes and failures common to auditors in all territories worldwide, the book will cover audit failures that have led to fraud going undetected as well as failure to accurately assess a firm's ability to continue. This book will appeal not only to general accountants and auditors but also to forensic accountant, and students in the field.
Author : Robert Warren Vincent Dickerson
Publisher :
ISBN 13 :
Total Pages : 672 pages
Book Rating : 4.3/5 (97 download)
Download or read book Accountants and the Law of Negligence written by Robert Warren Vincent Dickerson and published by . This book was released on 1966 with total page 672 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Thomas W. Golden
Publisher : John Wiley & Sons
ISBN 13 : 0471730327
Total Pages : 578 pages
Book Rating : 4.4/5 (717 download)
Download or read book A Guide to Forensic Accounting Investigation written by Thomas W. Golden and published by John Wiley & Sons. This book was released on 2006-05-05 with total page 578 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : United Nations Conference on Trade and Development
Publisher : New York : United Nations
ISBN 13 :
Total Pages : 104 pages
Book Rating : 4.:/5 (5 download)
Download or read book Responsibilities and Liabilities of Accountants and Auditors written by United Nations Conference on Trade and Development and published by New York : United Nations. This book was released on 1996 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Tommie W. Singleton
Publisher : John Wiley & Sons
ISBN 13 : 0470053720
Total Pages : 338 pages
Book Rating : 4.4/5 (7 download)
Download or read book Fraud Auditing and Forensic Accounting written by Tommie W. Singleton and published by John Wiley & Sons. This book was released on 2006-12-05 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: Get the latest tools in fraud auditing and get rid of fraud in your organization With the responsibility of detecting and preventing fraud placed directly on the accounting profession, you are responsible for recognizing fraud and learning the tools and strategies necessary to stop it. Fraud Auditing and Forensic Accounting, Third Edition shows you how to develop an investigative eye toward both internal and external fraud and provides crucial information on how to deal with it when discovered. This authoritative, timely book equips auditors, investigators, corporate attorneys, and accountants to identify the signs of financial fraud and successfully investigate it. This new edition will enable you to: Recognize the characteristics of organizations in which fraud is likely to occur Detect and deter accounting fraud, using the most recently developed techniques Conduct an efficient, systematic fraud investigation Use the latest methods for documenting fraud and preparing evidence-and much more PRAISE FOR Fraud Auditing and Forensic Accounting, Third Edition "An excellent primer for developing and implementing an antifraud program as part of a SOX 404, fraud prevention and detection process. A clear and concise history of fraud and the methods needed to deter it now and for the future. It is like having a professor on call and in your office when you need one. Well written with easy-to-understand definitions and examples, this is a must-read for anyone who is putting a financial investigation unit in place." —George Mullins, CFE, HealthSouthInternal Audit Manager and Project Manager, Antifraud Program "The book is an excellent anti-fraud resource for those professionals charged with the responsibility of detecting, investigating, and preventing fraud. I also highly recommend it to educators as a prospective textbook for a semester-long course in macro fraud examination." —Thomas Buckhoff, PhD, CPA, CFE, Associate Professor of Forensic Accounting, Georgia Southern University, and Principal, FraudWise, LLC "This book, better than any other in print, hits the subject areas I cover in my fraud examination and forensic accounting class. The authors have done a great job of presenting complicated terms and techniques in a manner for students to understand. I particularly like the presentation of a fraud's endgame, namely the court case that recovers assets and puts these creeps in jail." —Douglas E. Ziegenfuss, Professor and Chair, Department of Accounting,Old Dominion University
Author : Marc J. Epstein
Publisher : Irwin Professional Publishing
ISBN 13 :
Total Pages : 330 pages
Book Rating : 4.F/5 ( download)
Download or read book The Accountant's Guide to Legal Liability and Ethics written by Marc J. Epstein and published by Irwin Professional Publishing. This book was released on 1993 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: "In today's highly competitive accounting environment, liability is one of the biggest fears. Accountants are potentially subject to more claimants in the course of any one transaction than doctors. A major liability loss can severely damage or cause the complete failure of your accounting firm - large or small. The Accountant's Guide to Legal Liability and Ethics reveals the magnitude of the liability issues you face daily as an accountant and tells you of the dangers. Practical and easy to read, this guide breaks through the rhetoric to show you the broad spectrum of liability." "You'll discover the way courts really look at GAAS and GAAP; how to identify which areas of your practice are particularly vulnerable based on previous court actions and rulings; what to look for in a policy when purchasing professional liability insurance; and the foundation for developing an ethical framework that will guide accountants through these dangerous waters." "While concerns over liability mount in almost every profession across the country, it undoubtedly weighs heavily on the accountant. The authors provide you with new insights and new dimensions in practicing your profession and help you overcome these concerns."--BOOK JACKET.Title Summary field provided by Blackwell North America, Inc. All Rights Reserved
Author : Michael R. Young
Publisher : Cch
ISBN 13 : 9780808089681
Total Pages : 387 pages
Book Rating : 4.0/5 (896 download)
Download or read book Accounting Irregularities and Financial Fraud written by Michael R. Young and published by Cch. This book was released on 2006-10-01 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : American Institute of Certified Public Accountants. Health Care Committee
Publisher :
ISBN 13 :
Total Pages : 292 pages
Book Rating : 4.3/5 (512 download)
Download or read book Audits of Providers of Health Care Services written by American Institute of Certified Public Accountants. Health Care Committee and published by . This book was released on 1990 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Paul M. Clikeman
Publisher : Taylor & Francis
ISBN 13 : 1040105556
Total Pages : 432 pages
Book Rating : 4.0/5 (41 download)
Download or read book Called to Account written by Paul M. Clikeman and published by Taylor & Francis. This book was released on 2024-08-28 with total page 432 pages. Available in PDF, EPUB and Kindle. Book excerpt: Called to Account traces the evolution of the global public accounting profession through a series of scandals leading to voluntary or mandated reforms. Ever entertaining and educational, the book describes some of the most audacious accounting frauds of the last 90 years, and identifies the accounting standards and legislation adopted as a direct consequence of each scandal. While retaining favorite chapters exposing the schemes of "Crazy Eddie" Antar and Barry "the Boy Wonder" Minkow, this fourth edition includes new material describing the accounting problems at Carillion, Wirecard and Luckin Coffee. Students will learn that financial fraud is a global problem, and that accounting reform is heavily influenced by politics. With discussion questions, and a chart mapping each chapter to topics covered in popular auditing textbooks, together with supplemental PowerPoints for instructors, Called to Account is the ideal companion for classes in auditing, fraud examination, advanced accounting, or professional responsibilities.
Author : Paul M. Clikeman
Publisher : Routledge
ISBN 13 : 0429830785
Total Pages : 349 pages
Book Rating : 4.4/5 (298 download)
Download or read book Called to Account written by Paul M. Clikeman and published by Routledge. This book was released on 2019-06-06 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt: Called to Account traces the evolution of the global public accounting profession through a series of scandals leading to voluntary or mandated reforms. Ever entertaining and educational, the book describes 16 of the most audacious accounting frauds of the last 80 years, and identifies the accounting standards and legislation adopted as a direct consequence of each scandal. This third edition offers expanded coverage of the Global Financial Crisis and international auditing. While retaining favorite chapters exposing the schemes of "Crazy Eddie" Antar, "Chainsaw Al" Dunlap, and Barry "the Boy Wonder" Minkow, new chapters describe the accounting problems at Lehman Brothers, Colonial Bank, and Olympus. Students will learn that financial fraud is a global problem, and that accounting reform is heavily influenced by politics. With discussion questions and a chart mapping each chapter to topics covered in popular auditing textbooks, Called to Account is the ideal companion for classes in auditing, fraud examination, advanced accounting, or professional responsibilities.
