Charles Hall's "The Why and How of Auditing" (2019) serves as a practical guide to conducting financial statement audits. The book is structured to cover the entire audit process, beginning with planning and risk assessment, then moving through performing audit procedures for various account balances like cash, receivables, inventory (implied), property, payables, payroll, debt, and equity. Finally, it addresses the crucial stage of wrapping up audits. Written from the author's extensive experience in US generally accepted auditing standards, the text aims to make auditing understandable and provides concise guidance, emphasizing the importance of risk assessment in tailoring audit procedures for efficiency and effectiveness.

This source provides a comprehensive guide to investigating cryptocurrency-related crime, emphasizing that such incidents are often traditional criminal activities utilizing digital assets. It details various types of crypto scams and hacks, like rug pulls, romance scams, and smart contract exploits, while also explaining the fundamental concepts of blockchain technology, including wallets, transactions, mining, and different cryptocurrency types like Bitcoin and Ethereum. The text highlights the importance of blockchain analysis tools and techniques for tracing funds, correlating on-chain data with off-chain intelligence, and discusses the challenges and procedures for seizing cryptocurrency assets, stressing the critical need for proper documentation and security measures for digital evidence. Finally, it underscores the evolving landscape of crypto investigations and the necessity of specialized skills and collaborative efforts among law enforcement and legal professionals to combat these crimes effectively, with a strong focus on victim support.

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This textbook, Auditing: The Art and Science of Assurance Engagements, comprehensively addresses the principles and practices of auditing, particularly within the Canadian context, referencing Canadian Auditing Standards (CASs) and the CPA Code of Professional Conduct. It explores various aspects of the audit process, including risk assessment, internal controls, audit evidence, sampling methodologies, and the application of professional judgment and skepticism. The text differentiates between assurance and non-assurance services, discusses different types of audit opinions, and examines the ethical and legal responsibilities of auditors. Furthermore, it highlights the impact of technology, such as audit data analytics and artificial intelligence, on modern auditing practices and the evolving nature of audit reporting.

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Auditor Essentials: Internal Audit and IT Audit provides a comprehensive guide for both new and experienced internal auditors. Organized alphabetically, the book covers 100 key concepts, offering practical insights into various aspects of auditing, including risk assessment, ethics, evidence, reporting, and IT-related topics. It emphasizes the need for internal auditors to develop both technical and soft skills to effectively navigate today's evolving business environment and serve as trusted advisors. The text explores diverse audit areas such as environmental, financial, and operational auditing, along with essential tools and techniques like CAATTs and root-cause analysis. Furthermore, it addresses crucial topics such as fraud detection, regulatory compliance (including SOX and FCPA), and the importance of corporate culture and ethics in organizational success.

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Auditing: A Practical Approach is a textbook offering a comprehensive guide to conducting audits, emphasizing practical application and referencing international auditing standards. The text covers the auditor's understanding and testing of internal controls, specific audit procedures for areas like sales and receivables, purchases and payables, and payroll, alongside considerations of audit risk and materiality. It details various types of audit evidence, documentation, and sampling techniques used in both tests of controls and substantive procedures. Furthermore, the resource addresses auditor responsibilities concerning fraud, going concern, ethical considerations like independence, and legal liability, while also exploring the audit of specific account balances such as cash, investments, inventory, and property, plant, and equipment. The book integrates case studies, examples, and end-of-chapter questions to reinforce learning and prepare students for professional examinations.

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This source, "The Why and How of Auditing" by Charles Hall, is a comprehensive guide for auditors covering the entire audit process. The book is structured into three main parts: Planning, which includes client acceptance and risk assessment; Performing, offering detailed guidance on auditing various financial statement areas such as cash, receivables, investments, and property; and Completing, which addresses wrapping up the audit with procedures like evaluating subsequent events, considering going concern, and creating audit reports. The author emphasizes the importance of risk assessment as the foundation for efficient and effective audits, highlighting how understanding client risks and internal controls shapes audit procedures and documentation. Various chapters provide practical advice and common practices for auditing specific accounts and topics, such as addressing the risks of fraud and ensuring sufficient audit documentation. The book also touches on the audit risk model and the iterative nature of materiality assessments throughout the audit.

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This extensive text, drawn from a book on forensic analytics, provides a comprehensive overview of methods and techniques used in forensic accounting investigations. It details the practical application of software like Microsoft Access, Excel, and PowerPoint for data analysis and reporting, emphasizing queries as a fundamental tool in Access for filtering, grouping, and joining data across tables. A significant portion is dedicated to Benford's Law, explaining its application in detecting anomalies and biases through tests like the first-two digits, second-order, and summation analysis. The text also introduces other techniques such as the Relative Size Factor (RSF) test for identifying disproportionately large amounts within subsets, the Same-Same-Different (SSD) test for finding potentially split transactions, and the use of correlation and time-series analysis to identify irregular patterns and predict future trends. Finally, the document explores risk-scoring methodologies as a means of continuous monitoring and fraud detection, illustrating their application in various scenarios including financial statement analysis and purchasing card audits.

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This collection of auditing cases provides an interactive learning approach to various aspects of the audit process. The cases cover a wide range of topics, including risk assessment, internal controls, fraud detection, materiality, audit procedures, and professional judgment. Students are presented with real-world scenarios and are prompted to apply auditing principles and standards to reach conclusions and make recommendations. Furthermore, the material incorporates discussions on ethical considerations and the development of professional skepticism within the auditing profession.

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"Auditing for Dummies" by Maire Loughran offers a comprehensive yet accessible guide to understanding the principles and procedures of auditing. The book demystifies the auditing process by breaking down complex topics into easily understandable parts, avoiding technical jargon. It covers various aspects of auditing, including professional standards, risk assessment, evidence collection, internal controls, and specific audit procedures for different business processes and financial statement accounts. Furthermore, the text explains the different types of audit opinions and engagement services beyond financial statement audits. The author emphasizes practical application and includes real-world examples to illuminate key concepts for both newcomers and those seeking a clearer understanding of auditing.

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This collection of texts focuses on occupational fraud and abuse, providing a detailed examination of various fraud schemes such as skimming, cash larceny, billing schemes, payroll schemes, expense reimbursement schemes, register disbursements, and noncash misappropriation. It discusses the behavioral and social factors that motivate individuals to commit these acts, including theories like Cressey's fraud triangle and Sutherland's differential association, and presents case studies to illustrate real-world examples. The material also covers fraud risk assessment methodologies, the process of conducting investigations including interviewing techniques, and the importance of internal controls and a strong ethical tone at the top in prevention and detection efforts, referencing findings from the ACFE's Global Fraud Surveys and relevant legislation like the Sarbanes-Oxley Act.

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