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ISBN: 1930217137Издательство: R.T. Edwards
Год издания: 2005
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...