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Principles of Audit Surveillance (Reprise Edition) [Paperback]

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Item description for Principles of Audit Surveillance (Reprise Edition) by Harvey Cardwell...

A revised and condensed version of the groundbreaking 1960 classic in which Cardwell introduces a comprehensive system for detection and deterrence of "inside theft." Inside theft, an accounting term grounded in the proprietorship equation, is defined as "the fraudulent transfer of value from owners, undertaken by employees for their own benefit or that of their accomplices." Inside theft consists primarily of the theft act, but is usually combined with concealment manipulations and conversional manipulations. The impact of each of these distinct phases on the books and records of the firm - the jurisdictional purview of the accountant - are the source of auditable evidence. While theft acts, concealments, and conversions can be combined in infinite variety, the principles of audit surveillance remain timeless and immutable.

Audit surveillance, but one of six components in Cardwell's comprehensive system, is a strategy which uses incisive tests of limited scope to detect evidences of inside theft. It is, in short, a risk-based application of the common sense notion that to detect something, one must test for it. It includes procedures and techniques used in detection of complements, functionally fraudulent entries, and certain forms of conversion; including tests of reasonableness, verification methods (i.e., the corroborative techniques, mathematical verifications, and account-inventory comparisons), conversion surveillance, and oral inquiry.

The presentation includes theory in the fascinating dimension of fraudulent manipulations and methods used to disguise and conceal such manipulations, e.g., the concepts of psychological deception, pre-theft concealment, warehousing of complements, critical period, retroentry, ancillary concealment, and disassociation.

This book provides the principles of accounting for inside theft and the basic logic and language of auditing for fraud.

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Item Specifications...

Pages   380
Est. Packaging Dimensions:   Length: 9.2" Width: 7.5" Height: 1"
Weight:   1.4 lbs.
Binding  Softcover
Release Date   Jun 15, 2005
Publisher   R.T. Edwards, Inc.
ISBN  1930217137  
ISBN13  9781930217133  

Availability  0 units.

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Product Categories

1Books > Subjects > Business & Investing > General
2Books > Subjects > Business & Investing > Industries & Professions > Accounting > Auditing
3Books > Subjects > Business & Investing > Industries & Professions > Accounting > General
4Books > Subjects > Professional & Technical > Accounting & Finance > Accounting > General

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