Lying is rather common, as Pamela Meyer, author of Liespotting: Proven Techniques to Detect Deception, highlights in her 2011 Technology, Entertainment, Design (TED) Talk “How to Spot a Liar.” Acknowledging that lying or deception is commonplace, the ability to tell when someone may not be telling the truth is an important skill—especially for those with careers in auditing and forensic accounting. For external audits, client inquiries are a key procedure to gain an understanding of internal controls, assess risk, and gather supportive evidence (Public Company Accounting Oversight Board (PCAOB) 2015 AS 1001; 2022a AS 1015; 2022b AS2201; 2022c AS 2401). What if the person answering these inquiries is not being honest? For law enforcement professionals (e.g., IRS and Federal Bureau of Investigation (FBI)), the ability to interact on cases and understand when honesty might be in question is also crucial. These same perspectives apply to forensic accountants and...

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