Forensic Accounting, Audit & Investigation

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Fraud auditing involves a specialized approach and methodology to detect fraud i.e. you are auditing for evidence of fraud. the purpose is to approve or disapprove whether fraud exists. historically, forensic accountants are called in after evidence or suspicion of fraud has surfaced.

source Fraud auditing and forensic accounting
By Tommie Singleton, Aaron Singleton, Jack Bologna, Robert J. Lindquist, GOOGLE BOOKS.