THE FRAUDITOR

by CA. Bharat Jeswani

CONTENTS AT A GLANCE

Bharat?	5
Foreword by Smarak Swain,Author, Director of AML/CFT Policy Desk for Government of India	7
Foreword by Bruce Dorris,Former President and CEO of the Association of Certified Fraud Examiners/Global Fraud Prevention Expert	9
Preface to the Second Edition	11
Gratitude	13
Collaboration	14
About the Book	15
About the Author	17
Detailed Contents	21
Chapter 1 Forensic Accounting Concept	1
Chapter 2 Understanding Evidence	12
Chapter 3 How can Auditors Detect Fraud	70
Chapter 4 Asset Misappropriation Schemes	123
Chapter 5 Financial Statement Fraud Schemes	218
Chapter 6 Kickback Schemes	268
Chapter 7 How to Deal with a Whistleblower Complain	277
Chapter 8 How to Analyse Data	292
Chapter 9 How to Prepare for Litigation	322
Chapter 10 Mistakes to Avoid	331
Chapter 11 The Art and Science of Interviewing	384
Chapter 12 Investigating Procedures	362
Chapter 13 Writing a Report	386
Chapter 14 Money Laundering Schemes	392
Chapter 15 Investigating Money Laundering	409
Chapter 16 FAIS Basic Principles	422
Chapter 17 FAIS Standards on Key Concepts	429
Chapter 18 FAIS Standards on Engagement Management	434
Chapter 19 FAIS Standards on Executing Assignments	444
Chapter 20 FAIS Standards on Reporting	452
Chapter 21 FAIS Standards on Quality Control	455
Chapter 22 FAIS Standards on Specialised Areas	458
Chapter 23 Investigating Stock Market Frauds	463
Chapter 24 Risk Assessment Report	485
Chapter 25 Case Summaries	535
Chapter 26 Sample Engagement Letter	575
Chapter 27 Investigation and Fraud Examination Report Extracts	580

About the Author

CA. Bharat Jeswani

Bharat Jeswani is a forensic accountant with over 15 years of experience in forensic accounting, fraud investigations, due diligence, internal audits, and fraud risk management. A Chartered Accountant since 2011, Bharat is also a Certified Fraud Examiner, Certified Forensic Accountant, Certified Financial Crimes Specialist, and Certified Anti- Money Laundering Specialist. Bharat has made significant contributions to forensic accounting. His expertise extends beyond writing � he was a member of the expert team responsible for drafting the Forensic Accounting and Investigation Standards (FAIS) issued by ICAI and has played a role in defining the course structure for the forensic accounting subject at ICAI.

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