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Fraud Examination (with ACL CD-ROM)
W. Steve Albrecht, Conan C. Albrecht, ...

South-Western College Pub, 2008 - 671 pages

average customer review:based on 6 reviews
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   highly recommended  highly recommended





The text book for my Fraud Auditing students

State of the Art in fraud investigation books. Full concepts, tables and figures that shows the whole picture of the theme. The ACL Desktop Education Edition CD-ROM included and the reference to Picalo's website makes the perfect match in theory and practice for everyone. Check the Cengage resources site for more usefull stuff.


Great book for students in accounting.

As soon as I started reading this book, I had no problems keeping up with the assigned readings in my class. The examples of what people will do to decieve others and themselves are gut wrenching, but give a true picture of what people do. This book has made me consider specializing in fraud.


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Pretty Decent

The book is relatively well written with easily understood concepts. The massive amount of examples are tremendously helpful in bridging the gap between theoretical academics and real life fraud as well as making the reader think about fraud in different ways. For example, one case is about a normal inventory audit, except that the company was trying to pull a fast one by overstating their inventory. What the auditors did was to check the weight and size of the inventory that was on the books and compare it to the warehouse size and capacity of their forklifts. The two did not match as the warehouse was too small to fit all of the inventory and the weights of the products were far in excess of what a forklift could lift.

The main issue and this was already brought up was redundancy. The book tends to do through out the book. I haven't quite figured it out if its meant to reinforce specific concepts or if their editor was just incompetent.

The book is still useful for those who haven't taken audit and useful for those who have as it either lays some knowledge for audit courses or reinforces audit knowledge.


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Student friendly and well-written

This book is a very thorough and well-written introduction to the field of fraud examination. Authors' lucid and easy-to-read style with plenty of fraud story examples is helpful to digest complex concepts such as financial statement frauds and e-commerce frauds. Chapter sizes are carefully kept small. Quizzes and case studies are also well-thought out.

Some reviews on Amazon don't do this book a justice. Overall a comprehensive text book in the area of Fraud examination. For curious and interested in this field, I also recommend Financial Shenanigans: How to Detect Accounting Gimmicks & Fraud in Financial Reports, Second Edition.


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reviews: page 1, 2



Help your students understand the growing significance of fraud in today's accounting world as the latest edition of this provocative text teaches students how to identify, detect, investigate, and prevent financial fraud. Albrecht/Albrecht/Albrecht/Zimbelman's FRAUD EXAMINATION, Third Edition, closely examines the nature of fraud using memorable business examples and captivating actual fraud cases drawn from the first-hand experience of well-recognized fraud investigator and forensic accounting expert W. Steve Albrecht and the entire authorship team. Students examine the many types of fraud, including recent developments such as the unique, rapidly increasing e-business fraud. Students see both how technology is increasingly involved in fraud and how it can be used to detect fraud. This edition even addresses legal options for victims of fraud. Significant new discussion of forensic analysis expands students? understanding of the field, while a fresh, clean design increases readability and student appeal. New learning features and strong end-of-chapter exercises draw attention to the most important information and drive critical thinking. New ACL software, the foremost fraud software on the market, and instant access to Picalo, a specialized fraud analysis software created by Conan Albrecht, are now included with this edition for your convenience. Select chapter assignments in Chapter 6 integrated with the software provide students with important hands-on technology experience. Trust the current, complete coverage found in Albrecht/Albrecht/Albrecht/Zimbelman?s FRAUD EXAMINATION, Third Edition, to prepare your students for success in this exciting field of escalating importance.


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