1. Identify three companies that have resulted in a loss of reputation to the accounting profession.
2. As a result of these accounting scandals, the AICPA recognized the need for accounting professionals to change their attitudes toward fraud detection by revising SAS 99. List at least 4 of the significant changes made to SAS 99 and explain your answer.
3. What is meant by the forensic-type fieldwork phase of an audit?
An AICPA Fraud Task Force suggests that if a forensic accountant is brought into an audit to conduct a separate investigation (and not an adjunct to an audit), what standards apply?