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200 10$aForensic accounting /$fRobert Rufus, Laura Miller, Wiliam Hahn
205   $aGlobal edition.
210  1$aBoston :$cPearson,$d[2015]
210  4$d©2015
215   $a1 online resource (432 p.) $cill
327   $a1. Introduction to the World of Forensic Accounting -- 2. The Legal Environment of Forensic Accounting -- 3. Screening and Staging Engagements -- 4. Gathering Evidence - Interviews and Observations -- 5. Financial Statements Analysis - Reading Between the Lines -- 6. Fraud and White-Collar Crime -- 7. Conducting a Fraud Investigation -- 8. Transforming Data into Evidence (Part 1) -- 9. Transforming Data into Evidence (Part 2) -- 10. Professional Responsibilities -- 11. Fundamentals of Business Valuation -- 12. Special Topics.
330   $aAs a result of increased litigation and regulatory enforcement, the demand for forensic accountants has never been higher. This area of specialty is considered the top niche market in the accounting profession. The new Forensic Accounting is the first text of its kind to provide a comprehensive view of what forensic accountants actually do and how they do it. With experience as both practitioners and educators, authors Robert Rufus, Laura Miller, and William Hahn offer a unique perspective that bridges the gap between theory and practice. They present concepts in the context of a scientific approach, emphasizing critical thinking, reasoning, and problem solving - skills that are useful in a wide variety of academic and professional environments. And because its content is consistent with the AICPA curriculum for the Certified in Financial Forensics (CFF) credential, this text gives your students a head start on the path toward career advancement. Forensic Accounting facilitates an outstanding teaching and learning experience - for you and your students. It will help you to: Introduce the requisite forensic accounting skills: The text identifies a three-layer skill set and provides students instruction in the key areas of forensic accounting expertise. Offer an inside view into forensic accounting practice: Integrated case studies and sample documents give students a glimpse into the actual practice of forensic accounting. Highlight the importance of a scientific approach: The authors explain the benefits of utilizing a scientific approach and provide opportunities for students to practice its application. Foster thorough understanding via learning aids: Various tools, throughout the text and at the end of each chapter, support students as they learn and review.
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