Forensic and Investigative Accounting (8th Edition) (Currently Unavailable)

Author(s): D. Larry Crumbley, Edmund D. Fenton, G. Stevenson Smith, Lester E. Heitger

Published: Jun 23, 2017


ISBN: 9780808046240
Product Number: 10030096-0006
Volumes: 1
Update Frequency: Bi-yearly
872 Pages

"Forensic accounting" is a growing area of practice in which the knowledge, skills and abilities of advanced accounting are combined with investigative expertise and applied to legal problems. Forensic accountants are often asked to provide litigation support where they are called on to give expert testimony about financial data and accounting activities. In other more proactive engagements, they probe situations using special investigative accounting skills and techniques. Some even see forensic accounting as practiced by skilled accounting specialists becoming part and parcel of most financial audits--an extra quality control step in the auditing process that will help reduce financial statement fraud.

CCH's Forensic and Investigative Accounting (8th Edition) is a complete and readily teachable text on today's most timely accounting topics. Written by three top accounting and forensic teachers, this text covers all the important underpinnings, as well as the substance of forensic accounting. It covers both litigation support and investigative accounting, examining the practical aspects of these two areas, as well as many of the newer technological areas.

Forensic and Investigative Accounting explains and demonstrates how an effective forensic accountant needs a solid understanding of accounting, investigative auditing techniques, criminology, and courtroom procedures, as well as excellent communications skills, both written and oral. In today's litigious and highly regulated climate, all accountants--external, internal, forensic consultants, and corporate accountants--must possess this knowledge base and develop these techniques. This intriguing text provides unparalleled guidance to help develop the mindset and the skillset to meet the evolving challenges facing accountants today.

The 8th Edition includes new fraud schemes, numerous new eyewitness and spotlight stories, and new forensic techniques and tools, such as timeline analysis, link analysis, invigilation, genograms, proof of cash, entity charts, and full-and-false inclusion tests. This edition brings the reader up to date with the latest cybercrime activity and cases, and it documents the latest corruption schemes and explains how to find and prevent them.

Forensic and Investigative Accounting (8th Edition) is now available in an eBook format which you can download to your computer instantly.


Previous Editions: 7th Edition, 6th Edition

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  • Table of Contents
  • Forensic and Investigative Accounting (8th Edition)

    Topics and Content


    Forensic and Investigative Accounting is presented in 18 Chapters divided into five Parts, beginning with a discussion of fundamental concepts and culminating in a real-world case study that ties the elements together.

    PART ONE: THE FIELD AND PRACTICE OF FORENSIC ACCOUNTING

    • Chapter 1-- Introduction to Forensic and Investigative Accounting
    • Chapter 2 -- Forensic Accounting Education, Institutions and Specialties.

    PART TWO: UNCOVERING ACCOUNTING CRIME

    • Chapter 3 -- Fraudulent Financial Reporting
    • Chapter 4 -- Detecting Fraud in Financial Reporting.
    • Chapter 5 -- Employee Fraud: The Misappropriation of Assets.
    • Chapter 6 -- Indirect Methods of Reconstructing Income.
    • Chapter 7 -- Money Laundering and Transnational Financial Flows.

    PART THREE: COURTROOM PROCEDURES AND LITIGATION SUPPORT

    • Chapter 8 -- Litigation Services Provided by Accountants
    • Chapter 9 -- Proper Evidence Management.
    • Chapter 10 -- Commercial Damages.
    • Chapter 11 -- Litigation Support in Special Situations.
    • Chapter 12 -- Computing Economic Damages.

    PART FOUR: CYBERCRIME

    • Chapter 13 -- Computer Forensics: A Brief Introduction.
    • Chapter 14 -- Internet Forensic Analysis: Profiling the Cyber Criminal.
    • Chapter 15 -- Cybercrime Management: Legal Issues.
    • Chapter 16 -- Cybercrime Management: Loss Valuations.

    PART FIVE: BUSINESS VALUATIONS

    • Chapter 17--Business Valuation.

    PART SIX: FORENSIC CAPSTONE ILLUSTRATION

    • Chapter 18 -- Forensic Accounting in Action.

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