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The Litigation Side of Forensic Accounting Copyrighted 2001 D. Larry Crumbley, CPA, Cr.FA, CFD KPMG ... - page 255 / 275

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© D.L. Crumbley

AICPA Consulting Aids

AICPA Consulting Services Report Practice Aid 96-3

Minimum elements to be included in your report.

Table of contents, executive summary,introduction and background, objectives of the engagement, assumptions, and references.

Does not require a report.

Sampling less useful for off-the-book fraud.

AICPA Consulting Services Report Practice Aid 97-1

List of selected badges of fraud.

Description of fraud schemes.

Legal references.

Illustrative engagement letter scope paragraph.

A short letter or memorandum.

Statement of prediction, list of interviews conducted, and summary of interview information.

Avoid stating any conclusions about the presence and absence of fraud.

Avoid editorial content or judgments.

Opinion on guilt or innocence left to judge or jury. (CFE has similar directive).

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