Consideration of Fraud in a Financial Statement Audit: Forensic Case Study

摘要

This case study examines fraud during a financial statement audit using an actual SEC Case. This forensic accounting case study discusses the fraud triangle, the responsibilities of the independent auditor, audit procedures for related party transactions, and the impact of Sarbanes Oxley Sections 302 and 404 on internal controls. This case study includes four case questions and instructor notes.