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A Guide to Forensic Accounting Investigation, 2nd Edition by Jessica S. Pill, Mona M. Clayton, Thomas W. Golden, Steven L. Skalak

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Index

Absolute assurance, provision

Access logs

Accountants, independence

Accounting

documents

executives, SEC action (example)

measures, metrics

models

records

Accounting firms, actions

Accounting Principles Board (APB)

Accounting Standards Codification (ASC)

Accounting Standards Executive Committee (AcSEC)

Account-opening procedures

Accounts, compliance sensitivity

Accounts payable, accruals (nonrecognition)

Accounts receivable, reports (GAAP requirement)

Accrued expense account, change (percentage)

Actions, rationalization

Act on Promotion of Information and Communications Network Utilization and Data Protection (ADP)

Adequate preparation, importance

Adjusted-as-planned method

Admission

Admission-seeking interviews

Advertising costs

Affected-as planned method

Affected plan method

Affidavits

Agency enforcement actions

Allegations

addressing

investigations

Allocation methodology, forensic accountant support

Allowance method

American Institute of Architects (AIA) documents

American Institute of Certified Public Accountants (AICPA)

code of professional conduct

Code of Professional Ethics, professional skepticism attention

consulting standards

independence rules

management responsibility statements

Rule of Professional Ethics 101 (ET Rule 101)

Special Committee on Financial Reporting

statements

statements of position (SOPs)

American Recovery and Reinvestment Act (ARRA)

America Online (AOL), amortization problems (SEC charge)

Amortization

Analytic procedures

Analytics

Analytic techniques ...

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