Forensic auditing’ covers a broad spectrum of activities‚ with terminology not strictly defined in regulatory guidance. Generally‚ the term ‘forensic accounting’ is used to describe the wide range of investigative work which accountants in practice could be asked to perform. The work would normally involve an investigation into the financial affairs of an entity and is often associated with investigations into alleged fraudulent activity. Forensic accounting refers to the whole process of investigating
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Key Forensic evidence presented in court The prosecution case against the main suspect‚ Michael Shirley‚ consisted of four circumstantial pieces of evidence. Forensic evidence is evidence obtained by scientific methods. In the case of Linda Cook‚ methods used included extracting impressions and DNA. An Athletic shoe impression was found on Cook’s abdomen‚ sizing at 43-45 and was the right foot. This shoe had a distinctive tread pattern including the obvious impression of the word ‘Flash’ located
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------------------------------------------------- Forensic Accounting and the use of technology: The Toronto Sun October 4‚ 2009 Sunday FINAL EDITION Investigate the world of forensic accounting BYLINE: BY SHARON ASCHAIEK‚ SPECIAL TO SUN MEDIA SECTION: NEWS; Pg. CE11 LENGTH: 733 words Lately‚ cooking the books seems to be a national pastime in some corners of North American corporate culture. Over the last several years‚ Canadians and Americans have witnessed a rash of accounting and financial fraud incidents
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COVENANT UNIVERSITY‚ COLLEGE OF DEVELOPMENT STUDIES‚ SCHOOL OF BUSINESS‚ DEPARTMENT OF ACCOUNTING COURSE: FORENSIC ACCOUNTING COURSE CODE: ACC 416 WEEK: 10 TOPIC: FORENSIC ACCOUNTING AND FRAUD AUDITING OBJECTIVE: To acquire the knowledge and skills about forensic audit‚ its reporting and documentation. THE CONTEXT OF FORENSIC AUDITING Forensic audit encompasses the examination of evidence regarding an assertion to determine its correspondence to establish criteria carried out in a manner
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Durham E-Theses Three essays in behavioural nance: An examination into non- Bayesian Investment behaviour ANTONIOU‚ CONSTANTINOS How to cite: Three essays in behavioural nance: An examination into nonBayesian Investment behaviour‚ Durham theses‚ Durham University. Available at Durham E-Theses ANTONIOU‚ CONSTANTINOS (2010) Online: http://etheses.dur.ac.uk/428/ Use policy The full-text may be used and/or reproduced‚ and given to third parties in any format or medium‚ without prior
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FORENSIC ACCOUNTING Abstract In today’s fast growing business world‚ it is necessary for an organization to evaluate its systems‚ internal control procedures and to analyze the risks involved to ascertain appropriate implementation and working of its processes. The organization must also identify‚ record‚ settle‚ extract‚ sort‚ report and verify past financial data. With increasing number of frauds within organizations‚ the regulatory framework has also been enhanced with introduction of
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RESEARCH PROPOSAL 1. Scope of Research Forensic Accounting and Financial Criminology 2. Proposed Research The Needs of Good Forensic Accounting Skills in Public Sector Working Environment 3. Research Background Forensic accounting may not be a new field in accounting. However it becomes so important recently and has been an interest to various stakeholders‚ from the government‚ investors‚ and practitioners to regulatory bodies. In public sector‚ the increment
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Coin Collecting I have a unique hobby that some people find unusual. I collect coins. Coin collecting isn’t just getting a collection of the state quarters from your grandparents‚ it is much more. There can be many different ways that collectors get their coins. Coin collectors can find coins that are in circulation‚ metal detect in places for various coins‚ or simply buy coins. Circulation coins are coins that show wear from the public use. Coin collecting can be considered a “different” hobby
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in a thickly accented German tongue offers a hello. His name is Heinrich‚ and he is the local member of the stamp dealers guild. The room is generally quiet‚ and relaxing‚ and makes me think of a different time. I am reminded again of why stamp collecting has always appealed to me as I begin browsing each table. Boxes of postmarks and old letters each carry their own story of the past‚ and the stamps represent moments of cultural or historic significance that would largely be unknown to the average
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many different types of evidence that can be found at a crime scene‚ but few provide as much evidence as the victim’s body. An autopsy is a medical examination of a body that is performed to determine the cause of death. Forensic autopsies are conducted by forensic pathologists when a death appears to be suspicious or linked to criminal activity. The autopsy should reveal three main things: the cause of death‚ mechanism of death‚ and the manner of death of the victim. A forensic autopsy was first performed
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