The Journal of Applied Business Research
This paper differentiates between a fraud audit and a financial statement audit and suggests that small businesses usually need a fraud audit although they engage a financial statement audit. A CPA trained in fraud examination and forensic accounting should conduct the fraud audit.
Buckhoff, Thomas, Leslee Higgins, Debra Sinclair.
"A Fraud Audit: Do You Need One?."
The Journal of Applied Business Research, 26 (5): 29-33.