Fraud Auditing Using CAATT —— A Manual for Auditors and Forensic Accountants to Detect Organizational Fraud

----- 利用CAATT进行舞弊审计：审计师与法务会计师发现组织舞弊的手册

ISBN: 9780367145613 出版年：2019 页码：225 Aghili, Shaun Auerbach Publications

This book discusses various common occupational and organizational fraud schemes, based on the Association of Certified Fraud Examiners (ACFE) fraud tree and assist fraud examiners and auditors in correctly choosing the appropriate audit tests to uncover such various fraud schemes. The book also includes information about audit test red flags to watch out for, a list of recommended controls to help prevent future fraud related incidents, as well as step-by-step demonstrations of a number of common audit tests using IDEA庐 as a CAATT tool.