Foreword: Audit Partner’s Perspective

Fraudulent activities appear present in many aspects of life in the 21st century, whether manifested through “fake news,” “scammers” using online trading platforms, or even professional sportspeople caught out “diving” or simulating foul play.

This is possibly facilitated by technological advances and may be more prevalent for us today than to previous generations. Or is this an illusion created by increased media exposure? What is certain is that fraud has been part of the human experience since time immemorial.

Faisal’s book gives a detailed insight into one specific type of fraud, Accounting Fraud.

As an external auditor by profession, I will be quick to point to the author’s reference that it is not the ...

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