A Guide to forensic accounting investigation:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Chichester
Wiley
2011
|
| Ausgabe: | 2. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXVI, 622 S. graph. Darst. |
| ISBN: | 9780470599075 |
Internformat
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| 245 | 1 | 0 | |a A Guide to forensic accounting investigation |c Thomas W. Golden ... |
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Datensatz im Suchindex
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| adam_text | Titel: A guide to forensic accounting investigation
Autor: Golden, Thomas W.
Jahr: 2011
Contents
Preface xxf
Acknowledgments xxiii
CHAPTER 1
Fraud: An Introduction 1
Fraud: What Is It? 2
Fraud: Prevalence, Impact, and Form 3
Fraud in Historical Perspective 4
Types of Fraud 5
Root Causes of Fraud 6
A Historical Account of the Auditor s Role 7
Auditing: Ancient History 7
Growth of the Auditing Profession in the Nineteenth Century 8
Federal and State Securities Regulation before 1934 9
Current Environment 11
Auditors Are Not Alone 14
Deterrence, Auditing, and Investigation 16
Conceptual Overview of the Fraud Deterrence Cycle 17
Corporate Governance 17
Transaction-Level Controls 18
Retrospective Examination 18
Investigation and Remediation 19
First Look Inside the Fraud Deterrence Cycle 19
Corporate Governance 19
Transaction-Level Controls 20
Auditing and Investigation 22
CHAPTER 2
Psychology of the Fraudster 25
Calculating Criminals 26
Case 1: It Can t Be Bob 27
Situation-Dependent Criminals 27
Power Brokers 28
Fraudsters Do Not Intend to Harm 28
Case 2: For the Good of the Company 29
Case 3: Personal Catastrophes 29
Case 4: An Educated, Upstanding Citizen 30
Kinds of Rationalization 33
Auditors Need to Understand the Mind of the Fraudster 33
Conclusion 34
CHAPTER 3
The Roles of the Auditor and the Forensic Accounting Investigator 37
The Patrolman and the Detective 38
Complexity and Change 41
Auditor Roles in Perspective 42
Not All Good People 44
Each Company Is Unique 45
Role of Company Culture 45
Estimates 46
Choices 49
What Auditors Do 50
Fraud versus Error 50
Reasonable Assurance 51
Materiality 53
Bedrock of an Effective Audit 55
Professional Skepticism 55
Knowledge and Experience 56
Independence and Objectivity 56
SPADE 57
Auditing Standards Take a Risk-Based Approach to Fraud 58
Management Override 60
Regulatory Reaction to Fraud 60
Financial Benefits of Effective Fraud Management 61
Conclusion 61
CHAPTER 4
Auditor Responsibilities and the Law 63
Appendix: Summary of PCAOB Matters Involving Detection of Fraud 77
CHAPTER 5
When and Why to Call in Forensic Accounting Investigators 79
Today s Auditors Are Not Forensic Accounting Investigators 80
Auditors Are Not Authenticators 80
Auditors Have Limited Exposure to Fraud 81
Auditors Are Not Guarantors 82
Historically, Audits May Have Been Predictable 83
Potential Trigger Points of Fraud 84
Reliance on Others 91
Conclusion 92
CHAPTER 6
Internal Audit: The Second Line of Defense 95
What Do Internal Auditors Do? 96
Internal Audit Scope of Services 98
The Handoff to Forensic Accounting Investigators and Legal Counsel 99
Perception Problem 101
Complex Corporate Fraud and the Internal Audit 102
WorldCom and the Thornburgh Report 102
Case Studies: The Internal Auditor Addresses Fraud 103
No Segregation of Duties-and a Very Nice Car 104
Odd Transportation System 105
A Tragic Circumstance 105
How Many Lunches Can You Buy? 106
Making the Numbers Look Right 106
How Not to Earn a Bonus 107
A Classic Purchasing Fraud 108
The Loneliness of the Internal Auditor 109
Hitting the Jackpot in the Gaming Industry 110
Reporting Relationships: A Key to Empowering Fraud Detection 111
Tomorrow s Internal Auditor, Tomorrow s Management and Board 113
CHAPTER 7
Teaming with Forensic Accounting Investigators 115
Forensic Accounting Investigators Cooperation with Internal
Auditors 117
Internal Audit s Position and Function 117
Resource Models 118
Working Together 119
Forensic Accounting Investigators Cooperation with External
Auditors 120
Client History 120
The External Auditor in Today s Environment 121
Objectives of All Interested Parties 122
Forensic Accounting Investigators Objectives 122
Objectives of Other Parties to the Investigation 123
How Should the Investigation Objectives Be Defined? 125
Who Should Direct the Investigation and Why? 126
Ready When Needed 127
Where to Find Skilled Forensic Accounting Investigators 127
Internal Audit 127
Engaging External Forensic Accounting Investigators 128
Accounting and Auditing Firms 129
CHAPTER 8
Anonymous Communications 133
Typical Characteristics of Anonymous Tips 134
Federal Statutes Related to Anonymous Reporting and
Whistle-Blower Protections 135
Receipt of an Anonymous Communication 139
Initial Understanding of Allegations 140
Determine Whether Any Allegation Requires Immediate
Remedial Action 141
Development and Implementation of the Investigative Strategy 142
The Investigation Team 142
Disclosure Decisions 143
Prioritize the Allegations 144
Interviewing Employees 145
Follow-Up Tip 149
Conclusion 150
CHAPTER 9
Personal Privacy and Public Disclosure 151
Introduction 151
Data Privacy: Providing Context 152
Data Privacy in the United States 153
Relevant Sector-Specific Privacy Protections 154
Breach Notification 157
Electronic Discovery 157
Data Privacy in the European Union 158
Introduction 158
France 160
Germany 161
The United Kingdom 162
Navigating the Legal Differences Between the United States and
the European Union 162
Works Councils and Whistle-Blowers 163
Cross-Border Data Transfers 163
Elsewhere around the Globe 165
Latin America 166
Asia Pacific 167
Public Disclosure 168
The Freedom of Information Act 168
Other U.S. Federal Governmental Agency Information 171
U.S. State Disclosure Laws 172
International Disclosure Laws 172
Conclusion 173
CHAPTER 10
Building a Case: Gathering and Documenting Evidence 175
Critical Steps in Gathering Evidence 176
Considerations at the Time of Retention 176
Document Retention Considerations 177
Planning Considerations 177
Creating a Chain of Custody 178
Whose Evidence Is It? 182
Evidence Created by the Forensic Accounting Investigator 183
Working Papers 183
Reports 184
What Evidence Should Be Gathered? 185
Investigations of Vendors 185
Investigations of Foreign Corrupt Practices Act Violations 185
Investigations of Improper Related-Party Activity 185
Investigations of Employee Misappropriations 186
Investigations of Specific Allegations 186
Investigations of Financial Statement Errors 186
Important Considerations Regarding Documents and Working Papers 186
Conclusion 189
CHAPTER 11
Independence, Objectivity, Skepticism 191
Accountant s Independence 192
SEC Final Rules for Strengthening Auditor Independence 192
SEC Regulation of Forensic Accounting Services 193
Consulting versus Attest Services 196
Integrity and Objectivity 198
Independence Standards for Nonattest Services 198
Professional Skepticism 199
Trust but Verify: A Case Study 200
Trust but Verify: Exploring Further 203
Loose-Thread Theory of Auditing 207
Further Thoughts on the Loose-Thread Theory 210
CHAPTER 12
Potential Missteps: Considerations When Fraud Is Suspected 213
Confronting Suspects 213
Dismissing the Target 216
Assumptions 217
The Small Stuff Could Be Important 221
Materiality: More on a Key Topic 223
Addressing Allegations 224
The Case of the Central American General Manager 225
Exercising Skepticism 228
Case Outcomes 229
CHAPTER 13
Potential Red Hags and Fraud Detection Techniques 231
Types of Fraud Revisited 232
Fraud Detection: Overview 233
Laying a Foundation for Detection 236
Assessing the Risk of Fraud 236
Fraud Risk Factors 237
A Word on Information Technology 238
Interpreting Potential Red Flags 238
Importance of Professional Skepticism 240
Revisiting the Fraud Triangle 243
Incentive and Pressure 244
Opportunity 245
Rationalization and Attitude 246
Identifying and Evaluating Risk Factors 248
Discussion among Audit Team Members 249
Information Gathering 251
Other Sources 254
Analytic Procedures 254
Current Company Data versus Company Data from Prior Periods 257
Company Data versus Company Budgets, Forecasts, or Projections 257
Company Data versus Industry Data or Comparable
Company Data or Both 258
Company Financial Data versus Company Operational Data 258
Company Data versus Auditor-Determined Expected Results 258
Analytic Techniques 258
Assessing the Potential Impact of Fraud Risk Factors 260
Evaluating Controls 261
Addressing the Identified Fraud Risks 263
Unpredictable Audit Tests 263
Observation and Inspection 264
Financial Statement Fraud: Detection Techniques 266
Revenue Recognition 267
Corruption 268
Summary 269
CHAPTER 14
Investigative Techniques 271
Timing 271
Communication 272
Early Administrative Matters 272
Predication 273
Responding to Regulatory Action 273
Difficulties in Financial Reporting and Information and Disclosure 274
Issues Involving Customers or Vendors 274
Matters Relating to the Foreign Corrupt Practices Act 274
Lifestyle 274
Anonymous Tips 274
Conflicts of Interest 275
What Should You Know before You Start? 275
Gaining an Understanding 275
Gathering and Securing Information 277
Coordination 279
Other 280
A Word about Insurance 281
Exceptions and Other Considerations 282
Considerations on International Assignments 283
Accounting Issues 285
Data Analysis 286
Document Review 286
ComQuest 287
CPA Services 288
How to Read a Check 288
Airline Tickets 290
Conclusion 291
CHAPTER 15
Corporate Intelligence 293
Definition of Corporate Intelligence 293
Evolution of Corporate Intelligence 294
Today s Business Need 297
Legal and Regulatory Drivers of Corporate Intelligence 297
Federal Sentencing Guidelines: Due Diligence and Vicarious
Liability 298
Anticorruption and Counterfraud Laws and Regulations 299
Anti-Money Laundering and Financial and White Collar
Crime Legislation 301
Cost Drivers of Corporate Intelligence 301
Reduced Monetary Penalties 302
Cost of Failed Corporate Actions and Strategic Relationships 302
Negotiation Drivers of Corporate Intelligence 303
Triggers 303
Basic Deployment and Consumption of Corporate Intelligence 304
Background Information and Questionnaire Process 305
Customary Data Fields Necessary to Fulfill Corporate
Intelligence Remits 306
Individuals 306
Entities 306
Analysis and Reporting of Findings 307
Coordination and Selection of Management and External
Advisors for Intelligence Gathering 307
Timing of Deployment 308
Limitations of and Inherent Barriers to Corporate Intelligence 308
Misguided Assumptions Regarding Database and Electronic
Research 309
Marginal Treatment of Corporate Intelligence Advisors 309
Pressures on Corporate Intelligence Teams 310
Legal Parameters and Operating Constraints versus Enabling
Legislation 310
The U.S. Economic Espionage Act 310
Telephone Records and Privacy Protection Act of 2006:
Anti-Pre-Texting Legislation 311
Privacy Laws and Initiatives 311
Enabling Legislation and Regulation 313
Ethical Debates Surrounding Corporate Intelligence 313
Summary 315
CHAPTER 16
The Art of the Interview 317
Difficulty and Value of Obtaining an Admission 318
Planning for the Interview 319
Types of Interviews 321
The Information-Seeking Interview 321
The Admission-Seeking Interview 322
Others May Wish to Attend Interviews 325
Interview Process 326
Documenting the Interview 330
Use of Subterfuge 331
Summary 331
CHAPTER 17
Data Mining 333
Definition and Benefits of Data Mining 334
Structured versus Unstructured Data 335
Planning 335
Develop Preliminary List of Analyses 336
Understand Availability of Data 337
Understanding Available Data Sources 337
Defining Data Sets to Target for Acquisition 338
Considering Data Availability Challenges 339
Methods of Data Acquisition 340
Structured Data Analysis 341
The Data Collection Stage 341
The Assessment Stage 342
The Preparation Stage 344
The Analysis and Reporting Stage 346
Unstructured Data 352
Types of Unstructured Data 352
Collection of Unstructured Data 355
Analysis of Unstructured Data 357
Advanced Data Analysis Tools 358
Data Visualization 359
Concept Searching 359
Conclusion 360
Technological Advances in IT Systems and Communications
Technology 361
Advances in Data Mining and Fraud Detection Technologies 361
CHAPTER 18
Report of Investigation 363
Types of Reports 364
Importance of Adequate Preparation 364
Standards of Reporting 365
AICPA Consulting Standards 365
ACFE Standards 367
The Written Report of Investigation 368
Basic Elements to Consider for Inclusion in a Report of
Investigation 369
Summarizing Your Findings 371
Written Report of Expert Witness Opining for the Plaintiff on a
Civil Fraud Claim 371
Affidavits 374
Informal Reports 374
Giving a Deposition 376
Be Prepared 376
It s Your Deposition 377
Objectives of a Deposition in Civil Litigation 377
You Are Being Measured 377
Reviewing Your Deposition Transcript 378
Other Considerations 379
Mistakes to Avoid in Reporting 380
Avoid Overstatement 380
Avoid Opinion 380
Identify Control Issues Separately from Investigative Findings
of Fact 380
Use Simple, Straightforward Language Focused on the Facts 381
Avoid Subjective Comments 381
Working Papers 382
Signed Engagement Letter 382
Relationship Review 384
Substantive Working Papers 384
Each Working Paper Should Stand on Its Own 384
Testimony Binder 386
Interview Memorandums 386
CHAPTER 19
Supporting a Criminal Prosecution 389
Key Considerations 390
Deterrent Effect of Appropriate Response 390
U.S. Sentencing Commission Guidelines 390
Expense and Possible Outcomes 392
Referrals for Prosecution May Attract Public Attention 392
Referral Considerations 393
Refer the Matter to State, Local, or Federal Prosecutors? 394
Prosecutors Must Prioritize Cases 394
Forensic Accounting Investigator May Increase the Success of
a Referral 395
Reputational Benefits 396
Plea Agreements 397
Filing a Civil Lawsuit 397
CHAPTER 20
Working with Attorneys 399
In the Company of Lawyers 399
Confidentiality Requirements 400
Forming the Investigative Team 401
Documentation 407
Civil Litigation 408
Interviewing 408
External Audit Firm 409
Working for or Interacting with Law Enforcement or
Government Agencies 412
Disagreements with Counsel 413
Conclusion 414
CHAPTER 21
Financial Reporting Fraud and the Capital Markets 417
Targets of Capital Market Fraud 418
Securities Investment Model 419
Overview of Financial Information and the Requirement to
Present Fairly 420
Overview of Fraud in Financial Statements 423
Accounting Irregularities as an Element of Financial Fraud 426
Some Observations on Financial Fraud 429
Fraud from Within 429
Summary 430
CHAPTER 22
Financial Statement Fraud: Revenue and Receivables 433
Improper Revenue Recognition 435
Timing 436
Revenue Recognition Detection Techniques 438
Analytical Procedures to Identify or Explore Potential Revenue
Red Flags 440
Side Agreements 441
Liberal Return, Refund, or Exchange Rights 442
Channel Stuffing 444
Bill-and-Hold Transactions 445
Early Delivery of Product 447
Partial Shipments 449
Contracts with Multiple Deliverables 449
Improper Allocation of Value in Multiple-Element Revenue
Arrangements 450
Up-Front Fees 451
Improper Accounting for Construction Contracts 452
Related-Party Transactions 453
Revenue and Receivable Misappropriation 455
Revenues 456
Receivables 45 g
Fictitious Sales 458
Possible Red Flags for Fictitious Receivables 459
Lapping 459
Redating 460
Inflating the Value of Receivables 460
Extended Procedures 4gj
Round-Tripping 463
Improperly Holding Open the Books 464
Consignments and Demonstration Goods 465
Summary 466
CHAPTER 23
Financial Statement Fraud: Other Schemes and Misappropriations 467
Asset Misstatements 467
Inventory Schemes 467
Investment Schemes 471
Recording Unrealized Declines in Fair Market Value 474
Manipulating Cash Balances 474
Recording Fictitious Fixed Assets 475
Depreciation and Amortization 475
Hanging the Debit 476
Software Development Costs 476
Research and Development Costs 476
Start-Up Costs 477
Interest Costs 477
Advertising Costs 477
Understatement of Liabilities and Expenses 478
Backdating Share Options 479
Off-Balance-Sheet Transactions 480
Two Basic Accounting Models 481
Cookie Jar Reserves 482
Improper and Inadequate Disclosures 483
Materiality 484
Disbursement Schemes 485
Invoice Schemes 486
Check Tampering 489
Expense Reimbursement Schemes 490
Payroll Schemes 491
Fraud in an Economic Downturn 492
Unauthorized Trading 492
Mortgage Fraud 494
CHAPTER 24
Ponzi Schemes 495
Ponzi Scheme Origin and Development 495
Basic Framework of a Ponzi Scheme 496
Types of Ponzi Schemes 496
Spotting a Ponzi Scheme: Common Attributes 497
Recent Spotlights 497
Ponzi Schemes in the United States 497
The Bennett Funding Group, Inc. 498
Thomas J. Petters 498
Bernard Madoff 499
Stanford International Bank 500
Global Ponzi Schemes -500
Albanian Ponzi Schemes 501
Hoffland Finance -502
Forum Filatelico and Afinsa Bienes Tangibles 502
Cash Plus 503
Insights into Ponzi Schemes: Passing Trend or Lasting Reality? 503
Why Are They Popping Up More Now? 505
Ten Red Flags that You May Be Investing in a Ponzi Scheme 505
Lessons Learned 506
Accountant s Challenges 507
Regulatory Bodies and Task Forces 508
Regulatory Response 508
Bankruptcy Implications 509
Clawback Rules 510
Summary 510
CHAPTER 25
Money Laundering 511
Relationship between Fraud and Money Laundering 511
Placement 513
Layering 513
Integration 513
Counter-Terrorist Financing 514
Varying Impact of Money Laundering on Companies 515
The Five-Point Program for AML-Regulated Businesses 516
Written Compliance Program 516
Minimum Standards of Customer Due Diligence 516
Activity Monitoring and Reporting 518
Training 518
Record Keeping 518
Impact of Money Laundering on Financial Statements 520
AML and Forensic Accounting Investigation 521
At the Request of the Regulator 521
At the Request of the Institution 521
Review of Transactions and Records 522
Decision Making 522
The AML Reporting Process 522
Corporate Culture and AML Corporate Governance 523
Legal Arrangements Lending Themselves to Anonymity 523
Auditing and Money Laundering 524
Relationship between Fraud Investigation and AML 525
CHAPTER 26
Foreign Corrupt Practices Act 527
Background 527
Antibribery Provision 527
Books and Records Provision 529
Internal Control Provision 529
Recent Enforcement Trends 530
Larger Penalties 530
Cases against Individuals 531
Open Investigations and Self-Reporting 532
Use of More Creative Methods in Resolution of Criminal
Charges (NPA, DPA) 533
Imposition of a Monitor 533
Cooperation with Foreign Regulators and Other U.S.
Regulatory Bodies 534
Disgorgement 535
Increased Scrutiny over the Acts of Others 535
U.K. Bribery Act 2010 536
The Role of the Forensic Accountant 537
Corruption Risk Assessments 537
FCPA Compliance Programs 537
Conduct Transnational Forensic Investigations 538
Provide Enhanced Due Diligence and Business Intelligence 541
Design and Conduct Global Anticorruption Training 542
Assist Independent Anticorruption Program Monitoring Agents 542
Red Flags 542
Cash Payments 542
Unusually High Commission 542
Consultants 543
Freight Forwarders and Custom Clearing (C F) Agents 543
Payments Directed by Third Parties 543
Overseas Payment Arrangements 544
Delegate Travel 544
Politically Connected Third Parties 544
Business in Red Countries 545
So-Called Facilitation Payments 545
Reporting 545
Conclusion 546
CHAPTER 27
Construction Projects 547
The Nature of the Construction Industry 547
A Typical Construction Project 548
Contract Pricing Strategy 550
Fixed Price Contracts 550
Cost-Pius Contracts 551
Unit Price Contracts 551
Guaranteed Maximum Price Contracts 552
Time and Materials Contracts 552
Turnkey Contracts 553
Private Finance (DBFO, BOT, PFI, PPP) 553
Standard Form Contracts 554
The Construction Litigation Team 555
Bar Charts and Critical Path Analysis 556
Affected Plan Method 557
As-Built Method 557
Plan V As-Built Method 558
Time Impact Analysis 558
Issues in Analysis 559
Change Orders 560
Provisional Sums 561
Financial Damages 561
Overheads 563
Loss of Profit 565
Increased Cost of Working 566
Finance Charges and Interest 566
Underbid 567
Inflation 567
Analysis of Claims 567
Summary 569
CHAPTER 28
Contract Compliance 571
Effective Integrated Internal and External Contract Compliance
Program 572
Contract Portfolio Risk Assessment 573
Consistent Business Partner Communication 573
Incorporate Contract Terms that Improve Compliance 574
Robust Outside Contract Examination Program 576
The Role of the Forensic Accountant 576
Government Contracting 578
Risk and Compliance 578
Recovery 579
Crisis Management and Litigation Support 581
CHAPTER 29
Other Dimensions of Forensic Accounting 585
Environmental Issues 586
Intellectual Property 586
Insurance and Business Interruption 587
Marital Dissolution 588
Shareholder Litigation 588
Business Valuation 589
Business Combinations 589
Cybercrime 590
CHAPTER 30
Corporate Remediation 593
What Is Remediation? 593
What Is Driving Corporate Remediation? 594
Why Is Remediation Necessary? 597
How to Remediate 599
Role of the Forensic Accountant 603
Recent Cases 605
Remediation Going Forward 607
Index 611
|
| any_adam_object | 1 |
| building | Verbundindex |
| bvnumber | BV036462642 |
| classification_rvk | PH 8900 |
| ctrlnum | (OCoLC)838021248 (DE-599)BVBBV036462642 |
| dewey-full | 363.25963 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 363 - Other social problems and services |
| dewey-raw | 363.25963 |
| dewey-search | 363.25963 |
| dewey-sort | 3363.25963 |
| dewey-tens | 360 - Social problems and services; associations |
| discipline | Rechtswissenschaft Soziologie |
| edition | 2. ed. |
| format | Book |
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| id | DE-604.BV036462642 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T22:39:59Z |
| institution | BVB |
| isbn | 9780470599075 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-020334494 |
| oclc_num | 838021248 |
| open_access_boolean | |
| owner | DE-11 DE-M382 |
| owner_facet | DE-11 DE-M382 |
| physical | XXVI, 622 S. graph. Darst. |
| publishDate | 2011 |
| publishDateSearch | 2011 |
| publishDateSort | 2011 |
| publisher | Wiley |
| record_format | marc |
| spelling | A Guide to forensic accounting investigation Thomas W. Golden ... 2. ed. Chichester Wiley 2011 XXVI, 622 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Revision Wirtschaft (DE-588)4049674-0 gnd rswk-swf Betrug (DE-588)4006249-1 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Betrug (DE-588)4006249-1 s Rechnungslegung (DE-588)4128343-0 s Revision Wirtschaft (DE-588)4049674-0 s 1\p DE-604 Golden, Thomas W. Sonstige oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020334494&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | A Guide to forensic accounting investigation Revision Wirtschaft (DE-588)4049674-0 gnd Betrug (DE-588)4006249-1 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| subject_GND | (DE-588)4049674-0 (DE-588)4006249-1 (DE-588)4128343-0 |
| title | A Guide to forensic accounting investigation |
| title_auth | A Guide to forensic accounting investigation |
| title_exact_search | A Guide to forensic accounting investigation |
| title_full | A Guide to forensic accounting investigation Thomas W. Golden ... |
| title_fullStr | A Guide to forensic accounting investigation Thomas W. Golden ... |
| title_full_unstemmed | A Guide to forensic accounting investigation Thomas W. Golden ... |
| title_short | A Guide to forensic accounting investigation |
| title_sort | a guide to forensic accounting investigation |
| topic | Revision Wirtschaft (DE-588)4049674-0 gnd Betrug (DE-588)4006249-1 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | Revision Wirtschaft Betrug Rechnungslegung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020334494&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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