This source, an excerpt from a forensic accounting textbook chapter, focuses on revenue and inventory-related financial statement frauds. It outlines learning objectives for identifying fraud schemes, searching for symptoms, and understanding follow-up procedures. The text distinguishes between the roles of auditors and fraud investigators, highlighting the latter's reactive and investigative function. A significant portion of the material details common revenue fraud schemes, such as fictitious or premature revenue recognition, alongside ways to identify their symptoms, including analytical, accounting, control, behavioral, lifestyle, and tip-based indicators. The chapter also addresses inventory and cost of goods sold frauds, explaining their impact on financial statements and providing methods for detecting related symptoms through financial analysis and inquiry. Finally, it references numerous major financial accounting frauds to illustrate these concepts.