A Fraud Audit: Do You Need One?

Thomas Buckhoff, Leslee Higgins, Debra Sinclair

Research output: Contribution to journalArticlepeer-review

3 Scopus citations
1 Downloads (Pure)

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 languageAmerican English
JournalThe Journal of Applied Business Research
Volume26
DOIs
StatePublished - Sep 1 2010

Keywords

  • Asset Misappropriation
  • Audits
  • Forensic Accounting
  • Fraud

DC Disciplines

  • Accounting
  • Business

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