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 | Default journal |
| State | Published - Jan 1 2010 |
Keywords
- Fraud
- Audits
- Forensic Accounting
- Asset Misappropriation
Disciplines
- Accounting
- Business