Table of
Contents
Chapter 1 - Fraud and The Auditors Role
Fraud from an
Audit Perspective
Responsibility for
Fraud Prevention and Detection
Confidentiality of
Information
Inquiries of
Management and Employees
Incentives and
Pressures Triggering Financial Statement Fraud
Chapter 2 - Fraudulent
Financial Reporting
Marketable
Securities Falsification
Prepaid Expenses
Falsification
Discontinued
Operations Stuffing
Chapter 3 - Extended
Audit Procedures
Additional Journal
Entry Procedures
Examination of
Significant Transactions
Additional
Document-Related Procedures
Additional
Confirmation Procedures
Additional
Receivable Procedures
Additional
Inventory Procedures
Additional Fixed
Asset Procedure
Additional
Purchasing Procedures
Additional
Liability Procedures
Final Examination .. ..53