A fraud audit: Do you need one?Faculty Publications
Date IssuedJanuary 2010
Date AvailableJuly 2014
AbstractThis 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.
PublisherClute Institute for Academic Research
Creative Commons LicenseCreative Commons Attribution-Noncommercial-No Derivative Works 4.0
Citation InformationBuckhoff, T., Higgins, L.H. & Sinclair, D.T. (2010). A fraud audit: Do you need one? Journal of Applied Business Research, 26(5), 29-33.