A Guide to Forensic Accounting Investigation

Recent catastrophic business failures have caused some to rethink the value of the audit, with many demanding that auditors take more responsibility for fraud detection. This book provides forensic accounting specialists?experts in uncovering fraud?with new coverage on the latest PCAOB Auditing Standards, the Foreign Corrupt Practices Act, options fraud, as well as fraud in China and its implications. Auditors are equipped with the necessary practical aids, case examples, and skills for identifying situations that call for extended fraud detection procedures.

The increasingly arcane world of DNA profiling demands that those needing to understand at least some of it must find a source of reliable and understandable information. Combining material from the successful Wiley Encyclopedia of Forensic Science with newly commissioned and updated material, the Editors have used their own extensive experience in criminal casework across the world to compile an informative guide that will provide knowledge and thought-provoking articles of interest to anyone involved or interested in the use of DNA in the forensic context. Following extensive introductory chapters covering forensic DNA profiling and forensic genetics, this comprehensive volume presents a substantial breadth of material covering: Fundamental material – including sources of DNA, validation, and accreditation Analysis and interpretation – including, extraction, quantification, amplification and interpretation of electropherograms (epgs) Evaluation – including mixtures, low template, and transfer Applications – databases, paternity and kinship, mitochondrial-DNA, wildlife DNA, single-nucleotide polymorphism, phenotyping and familial searching Court – report writing, discovery, cross examination, and current controversies With contributions from leading experts across the whole gamut of forensic science, this volume is intended to be authoritative but not authoritarian, informative but comprehensible, and comprehensive but concise. It will prove to be a valuable addition, and useful resource, for scientists, lawyers, teachers, criminologists, and judges.

The highly experienced authors of the Essentials of Forensic Accounting define and explain the disciplined approaches to forensic accounting that lead to a thorough knowledge of the varied specialties within forensic accounting. Through illustrative examples and explanations, this book makes abstract concepts come to life for both seasoned professionals and students and it will help them understand and navigate successfully in this multifaceted area. The Essentials of Forensic Accounting is an indispensable resource delivering matchless knowledge to practitioners, financial managers and students in understanding the complex elements and factors that impact the forensic accounting practice areas. This vital reference resource focuses the elements that must come together to effectively diminish the incidence and impact of fraudulent activities. The book addresses the main themes of Professional Responsibilities and Practice Management Fundamental Forensic Knowledge, Laws, Courts, and Dispute Resolution Specialized Forensic Knowledge, Bankruptcy, Insolvency, and Reorganization

Forensic Botany: A Practical Guide is an accessible introduction to the way in which botanical evidence is identified, collected and analysed in criminal cases. Increasingly this form of evidence is becoming more important in forensic investigation and yet there are few trained botanists able to assist in such cases. This book is intended to show how useful simple collection methods and standard plant analysis can be in the course of such investigations and is written in a clear and accessible manner to enhance understanding of the subject for the non-specialist. Clearly structured throughout, this book combines well known collection techniques in a field oriented format that can be used for casework. Collection of evidence differs from formal plant collection in that most professional plant collectors are gathering entire plants or significant portions of a plant for permanent storage and reference. Evidence frequently consists of fragments, sometimes exceedingly tiny. Exemplars (examples of reference plants) are collections of plants made in the manner a botanist would collect them. These collections are necessary to link or exclude evidence to or from a scene. Various methods that allow easy collection, transportation, and preservation of evidence are detailed throughout the book. This book is written for those who have no formal background working with plants. It can be used as a practical guide for students taking forensic science courses, law enforcement training, legal courses, and as a template for plant collection at any scene where plants occur and where rules or laws are involved. Veterinarians, various environmental agencies, anthropologists, and archeologists are examples of disciplines that are more recently in need of plant evidence. Veterinarians are becoming more active in pursuing cases of animals that have been abused or are victims of illegal killing. Anthropologists and archeologists are often called to help with body recovery in outdoor environments. Environmental agencies are increasingly forced to adopt rules for resource protection, are in need of a guide for procedures for plant evidence collection and application. The format of the book is designed to present the reader with all the information needed to conduct a botanical analysis of a crime scene; to highlight the forensic significance of the botanical evidence that may be present; how to collect that evidence in the correct manner and preserve and store that evidence appropriately- also shows how to conduct a laboratory analysis of the plants.

A Companion to Forensic Anthropology presents the most comprehensive assessment of the philosophy, goals, and practice of forensic anthropology currently available, with chapters by renowned international scholars and experts. Highlights the latest advances in forensic anthropology research, as well as the most effective practices and techniques used by professional forensic anthropologists in the field Illustrates the development of skeletal biological profiles and offers important new evidence on statistical validation of these analytical methods. Evaluates the goals and methods of forensic archaeology, including the preservation of context at surface-scattered remains, buried bodies and fatal fire scenes, and recovery and identification issues related to large-scale mass disaster scenes and mass grave excavation.

With all the recent changes in state and local government audit and accounting, including changes to some of the more complex areas such as pensions and post-employment benefits other than pensions (OPEB), accountants and financial managers can't afford to be without the most current guidance. This authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers and auditors. This edition includes two new schedules: Governmental Employer Participation in Single-Employer Plans: Illustrative Schedule of Pension Amounts and Report; and, Illustrative Notes to Schedule of Employer Allocations and Schedule of Pension Amounts. It also provides insights, comparisons, and best practices for financial reporting and the financial reporting entity, revenue and expense recognition, capital asset accounting, the elements of net position, accounting for fair value, municipal securities offerings, tax abatements and much more.

Whether you are a financial statement preparer or auditor, it is critical to understand the complexities of the specialized accounting and regulatory requirements for investment companies. This 2018 guide provides authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures. This guide is the industry standard resource, supporting practitioners in a constantly changing industry landscape packed with continuous regulatory developments. Updates include: References to appropriate AICPA Technical Questions and Answers that address when to apply the liquidation basis of accounting. Appendices discussing the new standards for financial instruments, leases and revenue recognition. Appendices discussing common or collective trusts and business development companies.

Most of the accounting and financial reporting practices of entities undertaking gaming or gaming-related activities (collectively referred to as «gaming entities») are essentially the same as those of other industries. However, some activities of gaming entities are unique. Developed by leading experts, this guide delivers «how-to» strategies for handling audit and accounting issues common to entities in the gaming industry, so accounts and financial managers can provide high-quality services to their clients. Updated for recent auditing standards, this guide summarizes new standards, guidance and practices, explaining the numerous activities specific to gaming entities and provides information regarding accounting and auditing for many types of gaming industry issues. Also included are illustrative independent auditor's reports and financial statements of both a non-governmental gaming entity and a governmental gaming entity. Key benefits include: Provides important technical guidance, summarizes new standards and practices, and delivers how-to advice for handling audit and accounting issues that will be critical to your success. Offers clear and practical guidance on recent developments in areas such as online gaming and governmental gaming entities. Includes helpful industry coverage of the New Jersey Casino Redevelopment Authority, currency transaction reporting in the gaming industry, the tribal gaming industry, lotteries, and analytical procedures and internal controls unique to the gaming industry. Includes an appendix that highlights FASB ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606). Includes an appendix that contains the finalized revenue recognition implementation issues specific to gaming entities.

An Introduction to Forensic Genetics is a comprehensive introduction to this fast moving area from the collection of evidence at the scene of a crime to the presentation of that evidence in a legal context. The last few years have seen significant advances in the subject and the development and application of genetics has revolutionised forensic science. This book begins with the key concepts needed to fully appreciate the subject and moves on to examine the latest developments in the field, illustrated throughout with references to relevant casework. In addition to the technology involved in generating a DNA profile, the underlying population biology and statistical interpretation are also covered. The evaluation and presentation of DNA evidence in court is discussed as well with guidance on the evaluation process and how court reports and statements should be presented. An accessible introduction to Forensic Genetics from the collection of evidence to the presentation of that evidence in a legal context Includes case studies to enhance student understanding Includes the latest developments in the field focusing on the technology used today and that which is likely to be used in the future Accessible treatment of population biology and statistics associated with forensic evidence This book offers undergraduate students of Forensic Science an accessible approach to the subject that will have direct relevance to their courses. An Introduction to Forensic Genetics is also an invaluable resource for postgraduates and practising forensic scientists looking for a good introduction to the field.

This book is a guide to the extraordinarily diverse literature of the Hellenistic period. A guide to the literature of the Hellenistic age, from the death of Alexander the Great in 323 BCE to the Battle of Actium in 31 BC Provides overviews of the social, political, intellectual and literary historical contexts in which Hellenistic literature was produced Introduces the major writers and genres of the period Provides information about style, meter and languages to aid readers with no prior knowledge of the language in understanding technical aspects of literary Greek Distinctive in its coverage of current issues in Hellenistic criticism, including audience reception, the political and social background, and Hellenistic theories of literature