Principles of Fraud Examination, 4/e (Paperback)
Joseph T. Wells 著
- 出版商: Wiley
- 出版日期: 2014-04-21
- 定價: $1,620
- 售價: 9.8 折 $1,587
- 語言: 英文
- 頁數: 544
- ISBN: 1118922344
- ISBN-13: 9781118922347
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相關分類:
會計學 Accounting
下單後立即進貨 (約5~7天)
相關主題
商品描述
本書序言
●A new chapter on frauds perpetrated against organizations by individuals outside their staff has been added to the text.
●All of the statistics in the text have been updated to include the most recent ACFE findings.
●New material has been added to reflect the increasing use of electronic payments and other technology in fraud schemes.
●The text has been updated to reflect all new and revised accounting standards and laws.
本書特色
●Joseph Wells is the authority on fraud examination, has written 22 books, and lectured to tens of thousands business professionals providing the most trusted up-to-date resource for your course.
●This easy to use textbook covers fraud into three main categories: asset misappropriation, corruption, and fraudulent statements. From the three main categories, several distinct schemes are identified and classified.
●Readers learn key prevention, detection and investigation strategies
●Each chapter material contains a Case Study and has essential terms, questions, and discussion issues to help students understand and retain the material.
●This book is available as a Wiley E-Text at 50% off the printed textbook. E-textbooks offer the complete content of the printed textbook on the device of your preference—computer, iPad, tablet, or smartphone—giving you the freedom to read or study anytime, anywhere.
●Accounting Weekly Updates: www.wileyaccountingupdates.com. Every week brings you the latest news relevant to your Accounting course. Password only available to current users.
作者簡介
JOSEPH T. WELLS, CPA, CFE, is the founder and Chairman of the Association of Certified Fraud Examiners (ACFE) and a former adjunct professor of fraud examination at the University of Texas at Austin. He writes, researches, and lectures to business and professional groups on fraud-related issues and is frequently quoted in the media. He has won top writing awards from both Internal Auditor and the Journal of Accounting magazines, and he is a winner of the Innovation in Accounting Education Award presented by the American Accounting Association. For his landmark research in fraud detection and deterrence, Mr. Wells has been inducted into the American Institute of Certified Public Accountants' Business and Industry Hall of Fame and named to Accounting Today's list of top 100 most influential people for the last nine years in a row.
目錄大綱
Chapter 1 Introduction
Chapter 2 Skimming
Chapter 3 Cash Larceny
Chapter 4 Billing Schemes
Chapter 5 Check Tampering
Chapter 6 Payroll Schemes
Chapter 7 Expense Reimbursement Schemes
Chapter 8 Register Disbursement Schemes
Chapter 9 Noncash Assets
Chapter 10 Corruption
Chapter 11 Accounting Principles and Fraud
Chapter 12 Financial Statement Fraud Schemes
Chapter 13 External Fraud Schemes
Chapter 14 Fraud Risk Assessment
Chapter 15 Conducting Investigations and Writing Reports
Chapter 16 Interviewing Witnesses
Chapter 17 Occupational Fraud and Abuse: the Big Picture
Appendix A Online Sources of Information
Appendix B Sample Code of Business Ethics and Conduct
Appendix C Fraud Risk Assessment Tool
