Accounting Procedures

With the large scandals involving misrepresentations of financial records recently, such as Enron, there is a need for investigations beyond the accounting auditor capabilities. A look at the different qualifications of a forensic accountant or more specifically a fraud auditor will show that this position would fill those needs. This paper will look at what a fraud auditor does and how it is different than what a regular auditor does. It will also look at …

…is both challenging and rewarding for an accountant looking to do more than the typical job of accounting. With the increasing number of accounting scandals in today's society it would appear the need for fraud auditors will only increase in the future. References Bologna, J. & Lindguist, R. (1995) Fraud Auditing and Forensic Accounting. NY: Wiley & Sons Fraud Auditing and Forensic Accounting retrieved on December 15, 2005 from: http://faculty.ncwc.edu/toconnor/350/350lect05.htm