A fraud audit: Do you need one?

Thomas Buckhoff; Leslee Higgins; Debra Sinclair

doi:10.19030/jabr.v26i5.316

A fraud audit: Do you need one?

Thomas Buckhoff, Leslee Higgins, Debra Sinclair

Accountancy

Research output: Contribution to journal › Article › peer-review

4 Scopus citations

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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	English
Pages (from-to)	29-34
Number of pages	6
Journal	Journal of Applied Business Research
Volume	26
Issue number	5
DOIs	https://doi.org/10.19030/jabr.v26i5.316
State	Published - 2010

Scopus Subject Areas

Business and International Management

Keywords

Asset Misappropriation
Audits
Forensic Accounting
Fraud

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10.19030/jabr.v26i5.316

Cite this

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title = "A fraud audit: Do you need one?",

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.",

keywords = "Asset Misappropriation, Audits, Forensic Accounting, Fraud",

author = "Thomas Buckhoff and Leslee Higgins and Debra Sinclair",

year = "2010",

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language = "English",

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pages = "29--34",

journal = "Journal of Applied Business Research",

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T2 - Do you need one?

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AU - Higgins, Leslee

AU - Sinclair, Debra

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AB - 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.

KW - Asset Misappropriation

KW - Audits

KW - Forensic Accounting

KW - Fraud

UR - https://www.scopus.com/pages/publications/77956071814

U2 - 10.19030/jabr.v26i5.316

DO - 10.19030/jabr.v26i5.316

M3 - Article

SN - 0892-7626

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SP - 29

EP - 34

JO - Journal of Applied Business Research

JF - Journal of Applied Business Research

IS - 5

ER -

A fraud audit: Do you need one?

Abstract

Scopus Subject Areas

Keywords

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