| 摘要、提要註: |
"In every fraud or forensic accounting engagement, the practitioner will encounter a wide range of client emotions, from rage to denial or depression. The emotions of victims, suspects, witnesses, and others associated with the matter at hand will be challenging at times. Choosing to acknowledge their emotions, and deciding to embrace them versus ignore them, can often make the difference in successfully resolving the matter. Every fraud examiner and forensic accountant should have training in this area. Conducting fraud examinations or forensic accounting engagements without addressing the emotions of all parties involved will hamper progress in resolving the matter being investigated. Seasoned fraud examiner Stephen Pedneault will teach readers how to apply strategies to manage individuals' emotions throughout a fraud engagement, starting with setting the stage by addressing expectations at the initial meeting. Readers will learn how to determine a personal approach and process to identify, address, and manage emotions experienced by those involved in the engagement. It is vastly more beneficial to address, rather than ignore, the emotional side of fraud investigations, yet there is not yet an in-depth book on this topic. By acknowledging the human side of fraud investigations, practitioners will be better prepared for future engagements, with a renewed and unique perspective on managing emotions."-- |