This course provides students with an overview of forensic accounting. It will examine methods and approaches used to uncover fraud, fraud theories, fraud patterns and schemes, fraud concealment strategies, evidence collection and legal elements of fraud. Case studies will be used to make distinctions between intentional deceptions and negligent misrepresentations or omissions. Income statements and balance sheets will be used for risk analysis. Students will learn to detect concealment in financial statement notes and analytical methods to infer income concealment.