
Fraud Auditing and Forensic Accounting, 3rd Edition
by Tommie W. Singleton (University of Alabama ); Aaron J. Singleton; G. Jack Bologna (Siena Heights College); Robert J. Lindquist (Peat Marwick Lindquist Holmes, Toronto, Ontario)-
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Summary
Author Biography
AARON J. SINGLETON acquired his master's of accountancy at Bowling Green State University. He is an IT auditor with PricewaterhouseCoopers (PWC). His articles have been published in the Journal of Corporate Accounting and Finance and Bank Accounting and Finance.
G. JACK BOLOGNA, BBA, JD, CFE, is former president of Computer Protection Systems, Inc., and Associate Professor of Management at Siena Heights University, Michigan. Among his numerous publications are The Accountant's Handbook of Fraud and Commercial Crime (Wiley), Forensic Accounting Handbook, and Handbook on Corporate Fraud.
ROBERT J. LINDQUIST, BComm, CA, CFE, is CEO of Lindquist, Avey, Macdonald, Baskerville, Inc., a leading North American forensic and investigative accounting firm. Previously, he was partner and national director of the forensic accounting services division of a "Big Six" accounting firm.
Table of Contents
PREFACE | vii | ||||
ACKNOWLEDGMENTS | ix | ||||
CHAPTER 1 Fraud Definitions, Models, and Taxonomies | 1 | (32) | |||
|
1 | (5) | |||
|
6 | (2) | |||
|
8 | (4) | |||
|
12 | (2) | |||
|
14 | (4) | |||
|
18 | (1) | |||
|
19 | (9) | |||
|
28 | (5) | |||
Chapter 2 Fundamentals of Fraud Auditing and Forensic Accounting | 33 | (42) | |||
|
33 | (2) | |||
|
35 | (5) | |||
|
40 | (2) | |||
|
42 | (1) | |||
|
43 | (9) | |||
|
52 | (3) | |||
|
55 | (16) | |||
|
71 | (1) | |||
|
72 | (3) | |||
CHAPTER 3 Auditor Liability for Detecting Fraud | 75 | (24) | |||
|
75 | (16) | |||
|
91 | (5) | |||
|
96 | (3) | |||
CHAPTER 4 Fraud Schemes | 99 | (26) | |||
|
99 | (2) | |||
|
101 | (7) | |||
|
108 | (3) | |||
|
111 | (2) | |||
|
113 | (9) | |||
|
122 | (3) | |||
CHAPTER 5 Red Flags and Fraud Detection | 125 | (30) | |||
|
125 | (1) | |||
|
126 | (1) | |||
|
127 | (2) | |||
|
129 | (2) | |||
|
131 | (3) | |||
|
134 | (1) | |||
|
135 | (12) | |||
|
147 | (6) | |||
|
153 | (2) | |||
CHAPTER 6 Fraud and CAATs | 155 | (20) | |||
|
155 | (1) | |||
|
156 | (2) | |||
|
158 | (1) | |||
|
159 | (2) | |||
|
161 | (3) | |||
|
164 | (9) | |||
|
173 | (2) | |||
CHAPTER 7 Fraud Prevention and Control | 175 | (16) | |||
|
175 | (1) | |||
|
175 | (3) | |||
|
178 | (2) | |||
|
180 | (3) | |||
|
183 | (4) | |||
|
187 | (3) | |||
|
190 | (1) | |||
CHAPTER 8 Fraud Risk Assessment | 191 | (20) | |||
|
191 | (5) | |||
|
196 | (2) | |||
|
198 | (9) | |||
|
207 | (2) | |||
|
209 | (2) | |||
CHAPTER 9 Fraud and the Accounting Information System | 211 | (20) | |||
|
211 | (1) | |||
|
212 | (1) | |||
|
213 | (1) | |||
|
214 | (1) | |||
|
215 | (3) | |||
|
218 | (1) | |||
|
218 | (1) | |||
|
218 | (1) | |||
|
219 | (5) | |||
|
224 | (2) | |||
|
226 | (1) | |||
|
227 | (1) | |||
|
228 | (1) | |||
|
229 | (1) | |||
|
229 | (2) | |||
CHAPTER 10 Computer-Related Fraud | 231 | (24) | |||
|
231 | (2) | |||
|
233 | (3) | |||
|
236 | (4) | |||
|
240 | (2) | |||
|
242 | (3) | |||
|
245 | (7) | |||
|
252 | (3) | |||
CHAPTER 11 Forensic Accountant as an Expert Witness | 255 | (28) | |||
|
255 | (1) | |||
|
255 | (7) | |||
|
262 | (3) | |||
|
265 | (2) | |||
|
267 | (1) | |||
|
267 | (2) | |||
|
269 | (10) | |||
|
279 | (1) | |||
|
279 | (4) | |||
CHAPTER 12 General Criteria and Standards for Evaluating an Experts Qualifications | 283 | (16) | |||
|
283 | (1) | |||
|
283 | (7) | |||
|
290 | (4) | |||
|
294 | (2) | |||
|
296 | (1) | |||
|
297 | (2) | |||
CHAPTER 13 Gathering Evidence | 299 | (16) | |||
|
299 | (1) | |||
|
299 | (4) | |||
|
303 | (1) | |||
|
304 | (11) | |||
Index | 315 |
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