Bharat’s New Era of Forensic Accounting by CA. Jyot Baxi – 1st Edition June 2021.
Bharat’s New Era of Forensic Accounting by CA. Jyot Baxi – 1st Edition June 2021.
About New Era of Forensic Accounting
About New Era of FORENSIC ACCOUNTING
Chapter 1Â Â Â Â Â Â Â Â History and Evolution of Forensic Accounting and Investigation
Chapter 2Â Â Â Â Â Â Â Â Revolution in this space
Chapter 3        Forensic Accounting and Investigation – In and Out
Part 1
Bridge between Theory and Practical
Chapter 4Â Â Â Â Â Â Â Â The Whys and Whats of these Standards
Chapter 5Â Â Â Â Â Â Â Â Basic Principles of Forensic Accounting and Investigation Standards
Chapter 6        Standards – Interpretation and Practice Guide
6.1Â Â Â Â FAIS-110: Nature of Engagement
1.   Setting up the tone
2.   Background and Rationale
3.   Applicability
4.   Simplification of compliance requirement of the standard
5.   Step-by-Step guide to understanding and implementation of the standard along with practical approach
6.   How to support and document the compliance
6.2Â Â Â Â FAIS-120: Fraud Risk
1.   Setting up the tone
2.   Background and Rationale
3.   Applicability
4.   Simplification of compliance requirement of the standard
5.   Step-by-Step guide to understanding and implementation of the standard along with practical approach
6.   How to support and document the compliance
6.3Â Â Â Â FAIS-130: Laws and Regulations
1.   Setting up the tone
2.   Background and Rationale
3.   Applicability
4.   Simplification of compliance requirement of the standard
5.   Step-by-Step guide to understanding and implementation of the standard along with practical approach
6.   How to support and document the compliance
6.4Â Â Â Â FAIS-140: Applying Hypotheses
1.   Setting up the tone
2.   Background and Rationale
3.   Applicability
4.   Simplification of compliance requirement of the standard
5.   Step-by-Step guide to understanding and implementation of the standard along with practical approach
6.   How to support and document the compliance
6.5Â Â Â Â FAIS-210: Engagement Objectives
1.   Setting up the tone
2.   Background and Rationale
3.   Applicability
4.   Simplification of compliance requirement of the standard
5.   Step-by-Step guide to understanding and implementation of the standard along with practical approach
6.   How to support and document the compliance
6.6Â Â Â Â FAIS-220: Engagement Acceptance and Appointment
1.   Setting up the tone
2.   Background and Rationale
3.   Applicability
4.   Simplification of compliance requirement of the standard
5.   Step-by-Step guide to understanding and implementation of the standard along with practical approach
6.   How to support and document the compliance
6.7Â Â Â Â FAIS-230: Using the Work of an Expert
1.   Setting up the tone
2.   Background and Rationale
3.   Applicability
4.   Simplification of compliance requirement of the standard
5.   Step-by-Step guide to understanding and implementation of the standard along with practical approach
6.   How to support and document the compliance
6.8Â Â Â Â FAIS-240: Engaging with Agencies
1.   Setting up the tone
2.   Background and Rationale
3.   Applicability
4.   Simplification of compliance requirement of the standard
5.   Step-by-Step guide to understanding and implementation of the standard along with practical approach
6.   How to support and document the compliance
6.9Â Â Â Â FAIS-310: Planning the Assignment
1.   Setting up the tone
2.   Background and Rationale
3.   Applicability
4.   Simplification of compliance requirement of the standard
5.   Step-by-Step guide to understanding and implementation of the standard along with practical approach
6.   How to support and document the compliance
6.10Â FAIS-320: Evidence and Documentation
1.   Setting up the tone
2.   Background and Rationale
3.   Applicability
4.   Simplification of compliance requirement of the standard
5.   Step-by-Step guide to understanding and implementation of the standard along with practical approach
6.   How to support and document the compliance
6.11Â FAIS-330: Conducting Work Procedures
1.   Setting up the tone
2.   Background and Rationale
3.   Applicability
4.   Simplification of compliance requirement of the standard
5.   Step-by-Step guide to understanding and implementation of the standard along with practical approach
6.   How to support and document the compliance
6.12Â FAIS-340: Conducting Interviews
1.   Setting up the tone
2.   Background and Rationale
3.   Applicability
4.   Simplification of compliance requirement of the standard
5.   Step-by-Step guide to understanding and implementation of the standard along with practical approach
6.   How to support and document the compliance
6.13Â FAIS-350: Review and Supervision
1.   Setting up the tone
2.   Background and Rationale
3.   Applicability
4.   Simplification of compliance requirement of the standard
5.   Step-by-Step guide to understanding and implementation of the standard along with practical approach
6.   How to support and document the compliance
Chapter 7Â Â Â Â Â Â Â Â Cross references noted in the Standards
Chapter 8Â Â Â Â Â Â Â Â Comparison with Standards of Auditing
Chapter 9Â Â Â Â Â Â Â Â Laws and Regulations referred
1.   Indian Contracts Act, 1872
2.   Information Technology Act, 2000
3.   Indian Penal Code, 1860
4.   Code of Criminal Procedure Act, 1973
5.   Indian Evidence Act, 1872
6.   The Companies Act, 2013
7.   Insolvency and Bankruptcy Code, 2016
Part 2
Exploring the spectrum of Forensic Accounting
Chapter 10      Research in this Practice – Food for thought on Contemporary Topics
1.     Whistleblowing – How a boon, How not to make it a bane
2.     Prevention is better than cure – Anti-Fraud Framework should work!
3.     Integrity – at the core of Ethics and Corporate Governance
4.     Nuances of Interviewing Techniques
5.     79 illustrative indicators and early warning signals towards Fraud and Business Risk
6.     40 places to look at/suspect/formulate hypotheses with while detecting an irregularity
7.     Emerging trends vis-à -vis forensic accounting and fraud
8.     Fraud with Family? Research and Study on Consumer and Investors Fraud
9.     Most infamous modus operandi in a Bank Fraud
10.   Fraud triangle forecast in COVID-19 era
Bibliography
Part 3
We learn from the past
Chapter 11      Case Studies – A Practical Way to Broaden the Perspective
1.     Two giants almost became victims of a fraud
2.     Not-so-sweet case of one of the favourite chocolate makers
3.     To b(rib)e, or not to b(rib)e?
4.     How to book our flights for free? Not anymore, though, I guess!
5.     Age is not always just a state of mind!
6.     Quick case, about whom?
7.     Global investment bank possibly defrauded??
8.     No discount in fraud….
9.     The story behind how a soaring company was brought crashing down by its owner
10.   Insurance fraud – who is being covered?
11.   Not so good history about one of the most trusted brand
Chapter 12Â Â Â Â Â Â Qualitative and non-academic takeaways
Chapter 13Â Â Â Â Â Â Acronyms
Details :
- Publisher : Bharat Law House Pvt. Ltd.
- Author : CA. Jyot Baxi
- Edition : 1st Edition June 2021
- ISBN-13 : 9789390854561
- ISBN-10 : 9789390854561
- Pages : 288 pages
- Language : English
- Binding : Paperback
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