[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-31512":3,"doc-seo-31512":27},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"page_count":20,"language":21,"language_code":22,"table_of_contents":23,"faqs":24,"seo_title":13,"seo_description":14,"update_tm":25,"read_time":26},31512,16904993612988,"Olivia Brown","https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd",8,"Research & Report","Fraud Auditing and Forensic Accounting Fourth Edition","Fraud Auditing and Forensic Accounting, Fourth Edition, provides a structured framework for understanding fraud, conducting fraud auditing and investigations, and responding to cases with rigorous evidence practices. The material covers fraud principles (fraud definitions, the fraud triangle, taxonomies and fraud cycle), common fraud schemes, and practical red flags for early identification. It also addresses fraud risk assessment, prevention strategies, detection methods, fraud response procedures, and extends into computer crime and cyber forensics, including expert-witness qualifications and courtroom tactics.","cbCaisQLttZWB64F","https://ap.wps.com/l/cbCaisQLttZWB64F","pdf",3129896,1,322,"English","en","# Preface\n# Chapter 1: Background of Fraud Auditing and Forensic Accounting\n# Chapter 2: Fraud Principles\n# Chapter 3: Fraud Schemes\n# Chapter 4: Red Flags\n# Chapter 5: Fraud Risk Assessment\n# Chapter 6: Fraud Prevention\n# Chapter 7: Fraud Detection\n# Chapter 8: Fraud Response\n# Chapter 9: Computer Crime\n# Chapter 10: Fraud and the Accounting Information System\n# Chapter 11: Gathering Evidence\n# Chapter 12: Cyber Forensics\n# Chapter 13: Obtaining and Evaluating Nonfinancial Evidence in a Fraud Examination\n# Chapter 14: Establishing an Expert Witness’s Qualifications\n# Chapter 15: The Legal Role and Qualifications of an Expert Witness\n# Chapter 16: Effective Tactics and Procedures for the Expert Witness in Court\n# Chapter 17: Fraud and the Public Accounting Profession","[{\"question\":\"What foundational concepts does the book cover in fraud auditing and forensic accounting?\",\"answer\":\"The book explains the background of fraud auditing and forensic accounting, then builds core fraud principles such as fraud definitions, the fraud triangle, common fraud research, and models like the fraud cycle and fraud taxonomies.\"},{\"question\":\"How does the text approach identifying fraud early?\",\"answer\":\"It presents red flags and uses a fraud detection model, followed by fraud risk assessment methods and best practices to evaluate where fraud risk is most likely to arise.\"},{\"question\":\"What evidence and legal practices are emphasized for investigations and court proceedings?\",\"answer\":\"The book covers rules of evidence, gathering and evaluating nonfinancial evidence, cyber forensics processes, and the qualifications and courtroom tactics of expert witnesses as part of litigation support.\"}]",1779656440,811,{"code":4,"msg":28,"data":29},"ok",{"site_id":30,"language":22,"slug":31,"title":13,"keywords":32,"description":14,"schema_data":33,"social_meta":84,"head_meta":86,"extra_data":88,"updated_unix":25},105,"fraud-auditing-and-forensic-accounting-fourth-edition","",{"@graph":34,"@context":83},[35,52,66],{"@type":36,"itemListElement":37},"BreadcrumbList",[38,42,46,49],{"item":39,"name":40,"@type":41,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":43,"name":44,"@type":41,"position":45},"https://docshare.wps.com/document/","Document",2,{"item":47,"name":12,"@type":41,"position":48},"https://docshare.wps.com/document/research-report/",3,{"item":50,"name":13,"@type":41,"position":51},"https://docshare.wps.com/document/fraud-auditing-and-forensic-accounting-fourth-edition/31512/",4,{"url":50,"name":13,"@type":53,"author":54,"headline":13,"publisher":56,"fileFormat":59,"description":14,"dateModified":60,"datePublished":60,"encodingFormat":59,"isAccessibleForFree":61,"interactionStatistic":62},"DigitalDocument",{"name":9,"@type":55},"Person",{"url":39,"name":57,"@type":58},"DocShare","Organization","application/pdf","2026-05-24",true,{"@type":63,"interactionType":64,"userInteractionCount":4},"InteractionCounter",{"@type":65},"ViewAction",{"@type":67,"mainEntity":68},"FAQPage",[69,75,79],{"name":70,"@type":71,"acceptedAnswer":72},"What foundational concepts does the book cover in fraud auditing and forensic accounting?","Question",{"text":73,"@type":74},"The book explains the background of fraud auditing and forensic accounting, then builds core fraud principles such as fraud definitions, the fraud triangle, common fraud research, and models like the fraud cycle and fraud taxonomies.","Answer",{"name":76,"@type":71,"acceptedAnswer":77},"How does the text approach identifying fraud early?",{"text":78,"@type":74},"It presents red flags and uses a fraud detection model, followed by fraud risk assessment methods and best practices to evaluate where fraud risk is most likely to arise.",{"name":80,"@type":71,"acceptedAnswer":81},"What evidence and legal practices are emphasized for investigations and court proceedings?",{"text":82,"@type":74},"The book covers rules of evidence, gathering and evaluating nonfinancial evidence, cyber forensics processes, and the qualifications and courtroom tactics of expert witnesses as part of litigation support.","https://schema.org",{"og:url":50,"og:type":85,"og:title":13,"og:site_name":57,"og:description":14},"article",{"robots":87,"canonical":50},"index,follow",{"doc_id":7,"site_id":30}]