Description
This book is for professionals who deal with financial records but are not accountants. Lawyers reviewing financial statements during litigation. Investigators examining records in a fraud case. Regulators assessing disclosures as part of supervision. Government auditors reviewing disbursement documentation. Prosecutors presenting accounting evidence in court. Board members approving financial statements for their entity. None of these professionals needs to become an accountant. But all of them need to read the accounting record with professional competence.
