Three types of fraud schemes are of special interest to CPAs — financial statement fraud, occupational fraud, and bribery. Many, but not all, of these types of fraud schemes require the fraudster to ...

Excel displays the original number up to 11 digits. When you enter a number that has more than 11 digits, Excel does not display the original value. Instead, it displays the number in the exponential ...

It’s so tempting to round off numbers and present your audience with pretty whole numbers rather than cluttering up the text with decimal points and a string of digits. Sometimes rounding a number up ...