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 ...

Numbers comprise a string of digits that are used to represent various quantities and amounts. Each number designates the size of some quantity that is either large or small. Numbers can be of ...

The p-adics form an infinite collection of number systems based on prime numbers. They’re at the heart of modern number theory. The rational numbers are the most familiar numbers: 1, -5, ½, and every ...