（2005）Sarbanes-Oxley：Will You Need a Forensic Accountant？.pdfVIP

a e r r t i c u t l a f e e Sarbanes-Oxley: Will You Need a Forensic Accountant Jo Ann Christensen, J. Ralph Byington, and Tonya J. Blalock INTRODUCTION while SAS No. 99 The Sarbanes-Oxley Act forces top management requires the auditor to As early as 1976, to certify that financial statements are free of look for fraud during Kelley defined white- fraud and material misstatement. Just using an the entire audit collar crime (WCC) as independent auditor may not be enough. The process. In addition to illegal acts that are authors explain why adding a forensic accountant the professional stan- “characterized by to an audit team is an advantage—and might dards set forth