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Statistical Techniques for Forensic Accounting: Understanding the Theory and Application of Data Analysis by Saurav K. Dutta

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Index

A

a-priori probability, 111

acceptance sampling, 191

accounting rules, internal controls to ensure adherence to, 42

ACFE (Association of Certified Fraud Examiners), 11

Adelphia, 25

ADRs (American Depository Receipts), 36

adverse selection, 31

AEP Energy Services, 25

agency theory, 31

AICPA (American Institute of Certified Public Accountants), 27-28, 67

Albrecht, Steve, xvi

alternative hypothesis, 237

Ambani, Anil, 37

Ambani, Dhirubhai, 37

Ambani, Mukesh, 37

anticipated error rates, 226-228

application controls, 43

AS 5 (Auditing Standard No. 5), 67

assets

internal controls for safeguarding of organizational, 41

misappropriation of, 80

association analysis, 93-95

association rules, 94

AU (Audit Sampling) 350, 188

audit committee

financial ...

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