A fraud audit: Do you need one?
This paper differentiates between a fraud audit and a financial statement audit and suggests that small businesses usually need a fraud audit although they engage a financial statement audit. A CPA trained in fraud examination and forensic accounting should conduct the fraud audit.
Clute Institute for Academic Research
Buckhoff, T., Higgins, L.H. & Sinclair, D.T. (2010). A fraud audit: Do you need one? Journal of Applied Business Research, 26(5), 29-33.
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