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Forensic Accounting
School of Business ACC/556 Version 3 Forensic Accounting
Copyright © 2009, 2008 by University of Phoenix. All rights reserved.

352.567.1821 (EST) Course Description

Facilitator: Jessica Wilder wilder11@email.phoenix.edu (UOPX) jessica_wilder@hotmail.com (Personal)

In this course, students are introduced to the conduct of fraud examinations, including a discussion of specific procedures used in forensic accounting examinations and the reasoning behind these procedures. Topics include an overview of fraud and abuse, forensic evidence, substantive procedures for cash outflow irregularities, substantive procedures for asset irregularities, financial statement fraud, and examination reporting. Policies Faculty and students/learners will be held responsible for understanding and adhering to all policies contained within the following two documents:   University policies: You must be logged into the student website to view this document. Instructor policies: This document is posted in the Course Materials forum.

University policies are subject to change. Be sure to read the policies at the beginning of each class. Policies may be slightly different depending on the modality in which you attend class. If you have recently changed modalities, read the policies governing your current class modality. Course Materials Louwers, T. J., Ramsay, R. J., Sinason, D. H., & Strawser, J. R. (2007). Auditing & assurance services. (2nd ed.). New York, NY: McGraw-Hill. Mulford, C. W., & Comiskey, E. E. (2002). The financial numbers game: Detecting creative accounting practices. New York, NY: Wiley. Silverstone, H., & Sheetz, M. (2007). Forensic accounting and fraud investigation for non-experts. (2nd ed.). Hoboken, NJ: Wiley. Singleton, T. W., Singleton, A. J., Bologna, G. J., & Lindquist, R. J. (2006). Fraud auditing and forensic accounting. (3rd ed.). Hoboken, NJ: Wiley. Wells, J. (2005). Principles of fraud examination. Hoboken, NJ:

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