The CPA As Sleuth : Working The Fraud Beat  

Oleh:

Ostrosky, Joyce A. ; Rexroad, W. Max ; Leinicke, Linda M. ; Beek, Craig M.

Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 187 no. 4 (1999), page 20-24.
Topik: cpa; CPA; sleuth; working; fraud beat

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.8 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

CPA s can trade in their spreadsheets for trenchcoats and fedoras. They'll need to if a client ever requests help with a business fraud investigation. In fact, often it's a CPA who finds the "smoking gun" - the forged check or the purchase orders for nonexistent goods. Because most frauds usually have a financial component, CPA s can be of great help in solving them. But those uncovering fraud need to take care to avoid costly missteps. Accountants who serve as consultants to their clients, or even those who work as controllers or CFO s, need to be aware of the key legal issues, so they can work effectively with a company's lawyers. Their reward ? CPA s who know their way around fraud investigations greatly increase the likelihood of financial restitution to clients, and thus provide a value - added service.

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