Sources of Information for the Statement of Cash Flows

Mainly three sources: 1) Comparative balance sheets. It gives the forensic accountant a quick look to the variances and changes in assets, liabilities, and equity. The percentages are compared to the percentages in which the client operates to see if it makes sense. 2) Current period income statement, which reflects the cash provided by operations during the period. 3) Selected transaction data from the general ledger, useful in determining how cash was provided and used during the period. Keep in mind forensic accountants see beyond the numbers and I add to it, forensic accountants search beyond financial records.