How journal entries may signal fraud
$225.00
Description
Abstract: With a median loss of $800,000, financial statement frauds are the costliest type of white collar crime, according to the 2018 Report to the Nations by the Association of Certified Fraud Examiners (ACFE). This article describes how auditors and forensic accountants can test journal entries to detect financial misstatement, including the benefits of computer-assisted audit techniques.
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