9/15/20
Forensic Audits
Sheryl L. Ashley, CIA, CFE, FCPA, CPA, Partner BlueBird, CPAs
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Definitions – External Audit This is an audit performed by an auditor engaged in public practice, leading to the expression of a professional opinion that lends credibility to the assertion under examination. (Materiality, professional skepticism) Forensic accountants can be engaged in public practice or employed by insurance companies, banks, police forces, government agencies, and other organizations. • Litigation (preparing documents & expert testimony) • Investigative
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