Principles of Fraud Examination 4/e [Wells] 9781118582886

Accountants have historically had an important role in the detection and deterrence of fraud. As Joe Wells’ Principles of Fraud Examination 4th edition illustrates, fraud is much more than numbers; books and records don’t commit fraud–people do. Widely embraced by fraud examination instructors across the country, Principles of Fraud Examination, 4th Edition, by Joseph Wells, is written to provide a broad understanding of fraud to today’s accounting students–what it is and how it is committed, prevented, detected, and resolved. This 4th edition of the text includes a chapter on frauds perpetrated against organizations by individuals outside their staff–a growing threat for many entities as commerce increasingly crosses technological and geographical borders.

頁數：544
版次：第4版
年份：2014年
規格：平裝/單色
ISBN：9781118582886

1. Introduction
2. Skimming
3. Cash Larceny
4. Billing Schemes
5. Check Tampering
6. Payroll Schemes
7. Expense Reimbursement Schemes
8. Register Disbursement Schemes
9. Noncash Assets
10. Corruption
11. Accounting Principles and Fraud
12. Financial Statement Fraud Schemes
13. External Fraud Schemes
14. Fraud Risk Assessment
15. Conducting Investigations and Writing Reports
16. Interviewing Witnesses
17. Occupational Fraud and Abuse: The Big Picture