{"product_id":"holding-accountants-accountable-9781119597698","title":"Holding Accountants Accountable","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003e\u003cb\u003eAn essential guide for practitioners on avoiding unethical situations in a fraud investigationprovides tips, techniques, and real-life examples\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCredentialed accountants, auditors, and fraud examiners who fail to identify fraud and misconduct may be in violation of their professional standards. Among these standards are requirements to exercise professional and moral judgment, act in the best interest of the public, maintain integrity, objectivity, and independence, render opinions based on evidence and documentation, and exercise due care in planning and discharging professional activities. Failing to adhere to professional standards and ethical codes have serious consequences for CPAs, CFEs, and CIAs engaged in fraud investigations. \u003ci\u003eFraud\u003c\/i\u003e helps readers avoid unethical situations in fraud investigations and stay within the boundaries of professional guidelines and standards.\u003c\/p\u003e \u003cp\u003eAuthor Jeffrey Matthews combines real-world techniques and practical advice with \u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003c\/p\u003e\u003cp\u003ePreface vii\u003c\/p\u003e \u003cp\u003eIntroduction xi\u003c\/p\u003e \u003cp\u003eStatement on Standards for Consulting Services xx\u003c\/p\u003e \u003cp\u003eDiscussion Points xxvii\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1: F – Forgetting the Present and the Past 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFraud in the Present and Past 1\u003c\/p\u003e \u003cp\u003eManagement 6\u003c\/p\u003e \u003cp\u003eExternal Auditors 11\u003c\/p\u003e \u003cp\u003eInternal Auditors 17\u003c\/p\u003e \u003cp\u003eEthical Standards around the World 18\u003c\/p\u003e \u003cp\u003eAudit versus Fraud Investigation 32\u003c\/p\u003e \u003cp\u003eSummary 40\u003c\/p\u003e \u003cp\u003eRecommendations 40\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2: R – Relying on Others 45\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 45\u003c\/p\u003e \u003cp\u003eManagement 46\u003c\/p\u003e \u003cp\u003eExternal Auditors 55\u003c\/p\u003e \u003cp\u003eInternal Auditors 69\u003c\/p\u003e \u003cp\u003eExpert Witnesses 71\u003c\/p\u003e \u003cp\u003eAdditional Considerations 74\u003c\/p\u003e \u003cp\u003eSummary 75\u003c\/p\u003e \u003cp\u003eRecommendations 75\u003c\/p\u003e \u003cp\u003eDiscussion Questions 76\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3: A – Accepting, Not Verifying 81\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 81\u003c\/p\u003e \u003cp\u003eSufficient Evidential Matter 84\u003c\/p\u003e \u003cp\u003eManagement 89\u003c\/p\u003e \u003cp\u003eExternal Auditors 96\u003c\/p\u003e \u003cp\u003eOthers: Expert Witnesses 100\u003c\/p\u003e \u003cp\u003eSummary 106\u003c\/p\u003e \u003cp\u003eRecommendations 106\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4: U – Underestimating the Effort 109\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 109\u003c\/p\u003e \u003cp\u003eExternal Auditors 111\u003c\/p\u003e \u003cp\u003eExpert Witnesses, Fraud Examiners, and Consulting Experts 118\u003c\/p\u003e \u003cp\u003eManagement and Internal Audit 136\u003c\/p\u003e \u003cp\u003eSummary 137\u003c\/p\u003e \u003cp\u003eRecommendations 138\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5: D – Determining the Outcome Before the Work 141\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 141\u003c\/p\u003e \u003cp\u003eObjectivity 145\u003c\/p\u003e \u003cp\u003eObjectivity in Other Areas 152\u003c\/p\u003e \u003cp\u003eDue Professional Care and Skepticism 154\u003c\/p\u003e \u003cp\u003eSummary 164\u003c\/p\u003e \u003cp\u003eRecommendations 164\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6: Overcoming Barriers to Reporting Fraud and Misconduct 167\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 167\u003c\/p\u003e \u003cp\u003eBarriers 168\u003c\/p\u003e \u003cp\u003eSummary 189\u003c\/p\u003e \u003cp\u003eRecommendations 190\u003c\/p\u003e \u003cp\u003eAbout the Author 195\u003c\/p\u003e \u003cp\u003eAcknowledgments 197\u003c\/p\u003e \u003cp\u003eIndex 203\u003c\/p\u003e","brand":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default Title","offer_id":49407095538007,"sku":"9781119597698","price":45.12,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781119597698.jpg?v=1730498159","url":"https:\/\/bookcurl.com\/products\/holding-accountants-accountable-9781119597698","provider":"Book Curl","version":"1.0","type":"link"}