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 | |
| State | Published - 2010 |
Scopus Subject Areas
- Business and International Management
Keywords
- Asset Misappropriation
- Audits
- Forensic Accounting
- Fraud
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