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Chapter 1 Introduction To Forensic And Investigative Accounting |
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Definition and Development of Forensic Accounting Defining Forensic Accounting |
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1001 | (10) |
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Historical Roots of Accounting |
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1011 | (10) |
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History of Financial Reports and Legal Challenges |
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1021 | (10) |
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Threads of Forensic Accounting |
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1031 | (10) |
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Accounting Literature Parallels Accounting Practice |
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1041 | (10) |
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The Phrase "Forensic Accounting" Is Born |
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1051 | (10) |
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Forensic Accounting and Investigative Accounting Come of Age |
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The Forensic Accountant Becomes an Investigator |
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1061 | (10) |
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1071 | (10) |
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First Forensic Accounting Books in United States |
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1081 | (10) |
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1091 | (10) |
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American Management Association Course |
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1101 | (10) |
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The Panel on Audit Effectiveness |
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1111 | (10) |
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AICPA Fraud Task Force Report |
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1121 | (10) |
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Controversy Surrounding the Accountants Role in Fraud Detection |
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1131 | (4) |
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American Accounting Association Forensic Accounting Section |
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1135 | (6) |
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Foreign Corrupt Practices Act |
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1141 | (2) |
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Securities Whistleblower Incentive and Protection Provisions of Dodd-Frank Act |
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1143 | (3) |
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AICPA's Standards for Forensic Services |
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1146 | (2) |
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1148 | (853) |
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Chapter 2 Forensic Accounting Education, Institutions, and Specialties |
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Preparing to Become a Forensic Accountant |
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College and University Programs |
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2001 | (10) |
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Keystones of Forensic Accounting Curricula |
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2011 | (10) |
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KSAs and Education of the Forensic Accountant |
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2021 | (10) |
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Career Tracks in Forensic Accounting |
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Income Expectations for Forensic Accountants |
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2031 | (10) |
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Specialties within Forensic and Investigative Accounting |
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2041 | (4) |
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Forensic Croups and Credentials |
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Summary of Forensic Certifications |
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2045 | (6) |
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American Board of Forensic Accounting® (ABFA) |
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2051 | (10) |
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Association of Certified Fraud Examiners |
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2061 | (10) |
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Association of Certified Fraud Specialists |
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2071 | (10) |
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Forensic Accounting Society of North America |
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2081 | (10) |
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National Association of Certified Valuators & Analysts |
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2091 | (20) |
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Network of Independent Forensic Accountants |
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2111 | (10) |
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Institute of Business Appraisers |
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2121 | (5) |
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AICPA Certified in Financial Forensics Credential |
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2126 | (5) |
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Other Organizations Serving Forensic Practitioners |
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2131 | (6) |
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2137 | (4) |
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2141 | (860) |
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Chapter 3 Fraudulent Financial Reporting |
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Financial Fraud Enforcement Task Force |
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3001 | (2) |
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Importance of Transparent Financial Information |
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3003 | (2) |
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Statement of Financial Accounting Concepts No. 2 |
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3005 | (6) |
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Means and Schemes of Financial Reporting Fraud Three M's of Financial Reporting Fraud |
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3011 | (10) |
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Abusive Schemes Involving Fraudulent Financial Reporting |
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3021 | (4) |
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Shenanigans to Boost Earnings |
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3025 | (6) |
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Sources of Fraudulent Financial Reporting Internal Versus External Fraud |
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3031 | (10) |
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Motivation and Contributing Factors Contributing Factor Model |
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3041 | (10) |
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Surveys Show Global Fraud Persists |
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3051 | (10) |
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3061 | (10) |
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Incidence of Crime and Characteristics of Perpetrators |
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Studies of the Prevalence of Fraud in Business |
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3071 | (10) |
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Characteristics of the White-Collar Criminal |
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3081 | (10) |
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Earnings Management and GAAP |
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3091 | (10) |
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3101 | (10) |
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3111 | (890) |
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Chapter 4 Detecting Fraud In Financial Reporting |
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4001 | (4) |
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Responsibilities and Roles in Financial Reporting |
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Independent Audit Procedures and the Auditor's Role |
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4005 | (6) |
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Internal Auditor's Procedures and Role |
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4011 | (10) |
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4021 | (5) |
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4026 | (5) |
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4031 | (10) |
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Forensic Accountant's Role |
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4041 | (10) |
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Financial Statement Fraud Categories and Red Flags |
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4051 | (10) |
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4061 | (10) |
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4071 | (10) |
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Earnings Problems: Masking Reduced Cash Flow |
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4081 | (10) |
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Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA) |
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4091 | (10) |
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4101 | (10) |
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4111 | (10) |
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4121 | (10) |
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Sales and Expenses Problems |
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4131 | (10) |
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4141 | (10) |
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Balance Sheet Account Problems |
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4151 | (10) |
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4161 | (10) |
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4171 | (10) |
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4181 | (10) |
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4191 | (10) |
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Financial Fraud Detection Tools |
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4201 | (10) |
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4211 | (10) |
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4221 | (10) |
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Using Checklists to Help Detect Fraud |
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4231 | (5) |
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4236 | (5) |
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4241 | (5) |
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4246 | (755) |
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Chapter 5 EMPLOYEE FRAUD: THE MISAPPROPRIATION OF ASSETS |
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Fraud Schemes and Their Schemers |
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Company Susceptibility to Fraud |
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5001 | (10) |
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5011 | (10) |
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Types of Misappropriations |
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5021 | (10) |
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5031 | (10) |
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Accounts Receivable Fraud |
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5041 | (10) |
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5051 | (5) |
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5056 | (5) |
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5061 | (10) |
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Walking the Walk of Fraud Detection Programs |
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5071 | (10) |
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Company Fraud Prevention, Detection, and Mitigation Measures |
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Companies on the Front Lines in Preventing Employee Fraud |
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5081 | (4) |
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Searching for Fraud Symptoms |
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5085 | (6) |
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Nonprofit Entities as Special Fraud Targets Reasons for Fraud in Not-for-Profits |
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5091 | (10) |
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Prevention Programs for Not-for-Profits |
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5101 | (10) |
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Fraud in Federal, State, and Local Governments |
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5111 | (10) |
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When It's Time to Call in Professionals Some Forensic Accountant's Techniques |
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5121 | (3) |
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Game Theory and Strategic Reasoning |
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5124 | (2) |
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Continuous Monitoring and Continuous Auditing |
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5126 | (2) |
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Some Forensic Techniques and Tools |
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5128 | (3) |
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Carbon Dating Paper and Signatures |
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5131 | (5) |
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5136 | (5) |
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Conflict-of-Interest Policy |
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5141 | (5) |
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5146 | (855) |
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Chapter 6 Indirect Methods of Reconstructing Income |
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Forensic Audit Approaches Used by the IRS Minimum Income Probes |
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6001 | (10) |
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6011 | (10) |
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IRS's Financial Status Audits |
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6021 | (10) |
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Market Segment Specialization Program |
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6031 | (10) |
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6041 | (10) |
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Source and Application of Funds Method (Expenditure Approach) |
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6051 | (10) |
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6061 | (10) |
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6071 | (10) |
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Contract and Procurement Fraud |
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6081 | (5) |
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Piercing the Corporate Veil |
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6086 | (5) |
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6091 | (910) |
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Chapter 7 Money Laundering and Transnational Financial Flows |
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Money Laundering: An Introduction |
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Legal and Illegal Laundering |
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7001 | (6) |
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7007 | (4) |
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Cybercash and Digital Money Create More Laundering Opportunities |
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7011 | (10) |
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Who Uses Money Laundering Practices? |
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7021 | (10) |
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Financial Institutions' Role in Money Laundering Correspondent Banking |
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7031 | (10) |
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Tools Banks Use to Identify Money Launderers |
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7041 | (10) |
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Due Diligence Laws for Banks |
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7051 | (10) |
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7061 | (10) |
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Other Businesses' Role in Money Laundering Cash-Oriented Businesses |
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7071 | (10) |
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Audit Trail for Business Money Laundering Schemes |
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7081 | (10) |
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Finding Money Laundering Schemes Likely Sources |
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7091 | (10) |
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Guarding Against Money Laundering Individual Due Diligence Using Identity Checks |
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7101 | (10) |
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Company Due Diligence in Verification Procedures |
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7111 | (10) |
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Trust Due Diligence Using Trust Deeds |
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7121 | (10) |
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Organization-Wide Suspicious Activities |
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7131 | (10) |
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The Accountant's Role as Gateway Keeper |
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7141 | (10) |
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7151 | (10) |
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7161 | (840) |
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Chapter 8 Litigation Services Provided by Accountants Litigation in the United States |
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8001 | (5) |
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8006 | (2) |
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8008 | (3) |
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Types of Litigation Services Provided by Accountants Consultant |
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8011 | (5) |
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8016 | (5) |
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Masters and Special Masters |
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8021 | (10) |
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Standards of Conduct for Performing Litigation Services Knowledge, Skills, Experience, Training, and Education |
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8031 | (10) |
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Professional Codes of Conduct |
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8041 | (10) |
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8051 | (10) |
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Written Agreement to Perform Litigation Services |
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8061 | (10) |
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Becoming an Expert Witness |
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Expert Witnesses Distinguished from Lay Witnesses |
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8071 | (10) |
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What Lawyers Look for in an Expert Witness |
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8081 | (10) |
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Qualifying as an Expert Witness |
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8091 | (10) |
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Court-Appointed Expert Witnesses |
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8101 | (10) |
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Preparing to Testify as an Expert Witness |
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Maintaining Independence from the Client |
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8111 | (10) |
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Evidence Upon Which Experts May Rely |
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8121 | (10) |
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Use of Confidential Client Information |
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8131 | (10) |
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8141 | (10) |
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8151 | (10) |
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Evaluation of Other Experts |
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8161 | (10) |
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Exhibits and Other Demonstrative Evidence |
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8171 | (10) |
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Testifying as an Expert Witness |
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Testifying at a Deposition |
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8181 | (10) |
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Preparing to Testify at Trial |
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8191 | (10) |
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8201 | (10) |
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Liability of Expert Witnesses |
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8211 | (10) |
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8221 | (6) |
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8227 | (4) |
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8231 | (770) |
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Chapter 9 Proper Evidence Management |
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What Are the Rules of Evidence? |
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9001 | (10) |
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9011 | (10) |
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Process for Determining the Admissibility of Evidence |
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9021 | (10) |
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9031 | (10) |
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Privileged Communications |
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9041 | (10) |
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9051 | (10) |
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Authentication Requirement |
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9061 | (10) |
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9071 | (10) |
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9081 | (10) |
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Special Rules for Criminal Cases |
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9091 | (10) |
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Special Rules in Administrative Proceedings |
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9101 | (10) |
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Maximizing Client Confidentiality |
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9111 | (10) |
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Using Technology to Gather Evidence |
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9121 | (10) |
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9131 | (10) |
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Ensuring the Admissibility of Evidence in Court |
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9141 | (10) |
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Security for Evidence and Working Papers |
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9151 | (10) |
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9161 | (10) |
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Evaluating the Quality and Persuasiveness of Evidence |
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9171 | (10) |
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9181 | (5) |
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9186 | (5) |
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9191 | (810) |
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Chapter 10 Commercial Damages |
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Expert Witnesses' Qualifications |
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10001 | (10) |
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Expert Witnesses' Testimony Requirements |
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10011 | (10) |
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Basics of Damages Litigation |
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The Legal Framework of Damages |
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10021 | (10) |
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Two Types of Harm: Tort and Breach of Contract |
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10031 | (10) |
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Two Types of Damages: Restitution and Reliance |
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10041 | (10) |
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Approaches to Loss Estimation |
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Damages Calculation Approaches |
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10051 | (10) |
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10061 | (10) |
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10071 | (10) |
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Economic Framework for the Lost Profits Estimation Process |
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10081 | (10) |
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Length of the Loss Period |
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10091 | (10) |
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10101 | (10) |
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The Defendant's Damages Estimate |
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10111 | (10) |
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The Plaintiffs Damages Estimate |
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10121 | (10) |
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Lost Sales and Lost Gross Profits |
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10131 | (10) |
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Production or Other Cost Increases |
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10141 | (10) |
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Customer 111 Will and Future Lost Profits |
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10151 | (10) |
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10161 | (10) |
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The Expert's Journey Through the Legal System |
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10171 | (10) |
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Defending the Expert Report |
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10181 | (40) |
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Damages Period and Discount Rate |
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10221 | (10) |
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The Unique Role of Communication in Forensic Accounting |
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10231 | (4) |
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The Reasonableness of Damages Calculations |
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10235 | (6) |
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10241 | (760) |
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Chapter 11 Litigation Support In Special Situations |
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Overview of Antitrust Laws |
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11001 | (10) |
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Role of Accountants in Antitrust Litigation |
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11011 | (10) |
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Actions That Constitute Predatory Pricing |
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11021 | (10) |
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Determining a Company's Average Variable Costs |
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11031 | (11) |
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11042 | (1) |
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Common Types of Cost Behavior |
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11043 | (2) |
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Cost Behavior Assumptions |
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11045 | (6) |
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11051 | (5) |
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11056 | (5) |
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Federal False Claims Act Litigation |
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Overview of the Federal False Claims Act |
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11061 | (10) |
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The Accountant's Role in False Claim Act Litigation |
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11071 | (4) |
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The Nature and Characteristics of Intellectual Property |
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11075 | (3) |
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Common Issues in Proving/Defending Patent Infringement Cases |
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11078 | (3) |
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11081 | (920) |
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Chapter 12 Computing Economic Damages |
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The Nature of Economic Damages |
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Wrongful Termination of Contract Case |
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12001 | (100) |
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Permanent Disability Case |
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12101 | (100) |
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12201 | (800) |
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Chapter 13 Investigation of Electronic Data: A Brief Introduction |
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Introduction to Electronic Evidence |
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Perspectives on Investigation |
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13001 | (10) |
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Auditor's Job as Related to Computer Forensics |
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13011 | (10) |
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Computer Forensics: Electronic Evidence Collection |
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Can Digital Evidence Really Be Destroyed? |
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13021 | (10) |
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The Auditor's Computer Forensics Skill Set |
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13031 | (10) |
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Encase and the Forensic Environment |
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13041 | (10) |
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Collection or Seizure of Electronic Evidence |
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13051 | (10) |
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How Can Electronic Evidence Be Legally Collected? |
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13061 | (4) |
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The Forensic Accountant Recovers Data on a Disk |
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13065 | (2) |
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Data Mining: Electronic Evidence Collection |
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13067 | (4) |
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13071 | (930) |
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Chapter 14 Digital Forensics Analysis |
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14001 | (10) |
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14011 | (10) |
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Internet Protocols: Technical Searches Begin Here |
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14021 | (10) |
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Decoding Packet Information |
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14031 | (10) |
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Decoding Simple Mail Transfer Protocol (SMTP) |
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14041 | (10) |
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Decoded IP Addresses: Tracing Tools |
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14051 | (10) |
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Decoded IP Addresses: Narrowing the Search |
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14061 | (4) |
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Tracing Financial Frauds in the Executive Boardroom |
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14065 | (6) |
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Internet Databases: Informational Searches Begin Here |
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14071 | (10) |
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14081 | (10) |
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14091 | (10) |
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14101 | (10) |
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14111 | (890) |
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Chapter 15 Cybercrime Management: Legal Issues |
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Cybercrimes: An Introduction |
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Net Frauds: No Skills Needed |
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15001 | (10) |
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Unauthorized Access to Network Assets |
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15011 | (10) |
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The Unauthorized Access Skill Set |
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15021 | (10) |
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Criminality of Cybercrimes |
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When Is a Cybercrime Really a Cybercrime? |
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15031 | (10) |
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Lagging Technology Legislation |
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15041 | (10) |
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15051 | (10) |
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15061 | (4) |
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Proposed Federal Legislation |
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15065 | (6) |
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15071 | (10) |
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Guidelines for Cybercrime Management KSAs for Fighting Cybercrime |
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15081 | (10) |
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Filing Reports of Cybercrimes |
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15091 | (10) |
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15101 | (900) |
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Chapter 16 Cybercrime Loss Valuations |
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Attacks on Tangibles and Intangibles Extent of the Problem |
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16001 | (10) |
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Statutory Loss Valuations |
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16011 | (10) |
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High-Tech "Tangible" Losses Attributed to Cyberattacks |
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16021 | (10) |
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High-Tech Intangible Losses |
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16031 | (10) |
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Loss Valuations and Insurance Claims Insurers |
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16041 | (10) |
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Costs and Types of Coverage |
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16051 | (10) |
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16061 | (10) |
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16071 | (930) |
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Chapter 17 Business Valuations |
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Valuation and Appraiser Accreditations |
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17001 | (10) |
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Engagement Agreements That Create Successful Client Relationships |
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17011 | (10) |
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Purposes for Obtaining Business Valuations |
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17021 | (10) |
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17031 | (4) |
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A Closer Look at Valuation Discounts |
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17035 | (6) |
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Purpose of the Valuation Affects the Valuation Methods Used |
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17041 | (10) |
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The Three Valuation Approaches |
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17051 | (10) |
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17061 | (10) |
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17071 | (10) |
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Gathering Initial Information |
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Initial Information Request |
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17081 | (10) |
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Discerning What Data Is Required |
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17091 | (10) |
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How Much History Is Enough? |
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17101 | (10) |
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Spreading Financial Statements |
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17111 | (10) |
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Analyzing Financial Statements for Trends and Risks |
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17121 | (10) |
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17131 | (10) |
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17141 | (10) |
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17151 | (10) |
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17161 | (10) |
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17171 | (10) |
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17181 | (10) |
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17191 | (10) |
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Income Statement Methods of Determining a Business Valuation |
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17201 | (10) |
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Cash Flow Methods of Determining the Business Valuation |
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17211 | (5) |
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Balance Sheet Valuation Methods |
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|
17216 | (5) |
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Rules of Thumb---Valuation on the Cheap |
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|
17221 | (10) |
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Business Valuation Standards |
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Uniform Standards of Professional Appraisal Practice (USPAP) |
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|
17231 | (10) |
|
American Institute of Certified Public Accountants (AICPA) |
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|
17241 | (10) |
|
Common Requirements of Business Valuation Standards of Valuation Societies |
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17251 | (10) |
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Features of the Standards |
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|
17261 | (10) |
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Business Valuation Reports |
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17271 | (10) |
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Pay Attention to Mechanics |
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17281 | (10) |
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Main Sections of the Valuation Report |
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17291 | (5) |
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Strategies for Effective Testimony |
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17296 | (5) |
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17301 | (700) |
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Chapter 18 Forensic Accounting in Action |
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Eye on the Investigative Outcome |
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18001 | (10) |
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Case Number 1 TruGloss Shanghai JV |
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18011 | (4) |
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Principles of Applied Forensic Analysis |
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18015 | (6) |
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Unusual or Unrealistic Procedures and Relationships |
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Case Number 2 Madon Oilfield Services, Inc. |
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18021 | (20) |
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18041 | |
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Appendix 1 Council of Europe Convention on Cybercrime |
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1 | (12) |
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Appendix 2 Sample Engagement Letters |
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13 | (4) |
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Appendix 3 TeamMate® Analytics |
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17 | (4) |
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Appendix 4 Sample IDEA Project |
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21 | |
Glossary of Terms |
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1 | (1) |
Topical Index |
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1 | |