Income Reconstruction: A Guide to Uncovering Unreported Income

Authors/Editors:
Kalman A. Barson, CPA, ABV, CVA, CFE

ISBN: AICPA56500
Date Published: 1/99

Suggested List Price: $57.50
Net Bookstore Price: $46.00

Income Reconstruction: A Guide to Uncovering Unreported Income provides methodology to uncover and determine the amount of unreported income in a wide variety of businesses. It provides practical approaches and guidance on how to determine the real income. Each chapter represents a different type of business. The contributing author of that chapter describes an actual engagement and what’s involved in performing the engagement.

This comprehensive makes an ideal supplement for an auditing course. It helps students understand:

What should suggest a possibility of unreported income when examining a business’ figures?
How to spot red flags that suggest the existence of unreported income?
How to apply a gross profit test or analysis to determine unreported income?
What to ask to zero in on the issue of unreported income?