It seems that now, and more than ever before, large scale instances of commercial and financial fraud are being uncovered. The Government and the Not-for-Profit sectors have proven not to be immune. Prepare your firm with the resources necessary to perform fraud engagement services when they arise in these two critical arenas.
This revised edition provides you with an overview of specific challenges that you may face when performing a fraud engagement for Government and Not-for-Profit entities. It is intended to assist you in planning and performing a fraud engagement as well as responding to, documenting, and reporting fraud in these environments. Features of this book include:
A guide to the fundamentals of the unique operational, financial reporting, and accounting principles of Government and Not-for-Profit organizations that you need in a fraud engagement
An in-depth treatment of SAS No. 99 (Consideration of Fraud in a Financial Statement Audit) which explores the circumstances when you would apply the audit standard to your engagement
Review questions and case examples that help you apply the concepts discussed in each chapter in real world scenarios
Appendices that provide guidance on collecting the appropriate reference material you need to perform your engagement