Abstract
This paper differentiates between a fraud audit and a financial statement audit and suggests that small businesses usually need a fraud audit although they engage a financial statement audit. A CPA trained in fraud examination and forensic accounting should conduct the fraud audit.
Original language | American English |
---|---|
Journal | The Journal of Applied Business Research |
Volume | 26 |
DOIs | |
State | Published - Sep 1 2010 |
Keywords
- Asset Misappropriation
- Audits
- Forensic Accounting
- Fraud
DC Disciplines
- Accounting
- Business