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ID:7286630
大小:8.13 MB
页数:28页
时间:2018-02-10
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1、3GCH1007/25/20133:0:16Page225CHAPTER10ForensicAccountingResearchLEARNINGOBJECTIVESAftercompletingthischapter,youshouldunderstand:Thefieldofforensicaccounting.Therelationshipofforensicaccountingandfraudinvestigations.Thedefinitionoffraud.Differenttypesoffraud.Thecomponentsofthefraudtriang
2、le.TheutilizationofACLasadata-miningtool.Theutilizationofi2AnalystNotebookinfraudinvestigations.Anoverviewofafraudexaminationandbusinessinvestigation.Theuseofcomputertechnologyinfraudexaminations/investigations.erhapsaclientrequestsyourhelptodeterminewhetherevidenceexistsofvendorkickbac
3、kstocertainemployeesinthepurchasingdepartment.PossiblyaPcompany’slegalcounselhashiredyoutodeterminewhetheranofficerofthecompanyhasanyhiddenassetsasaresultofanembezzlementscheme.Maybeyouneedtoconductbackgroundchecks(duediligencechecks)onpotentialstrategicpartnersofaproposedjointventure.Soundl
4、ikeinterestingassignments?Theseareafewexamplesofthevalue-addedforensicaccountingservicesofferedbyaccountingfirmstotheirclients.Thetermforensicaccountingisoftendefinedas“theapplicationofaccountingprinciples,theories,andprocedurestovariousfactsorhypothesesatissueinsometypeoflegaldispute.”Fiveel
5、ementsofforensicaccountingare:1.Theapplicabilitytothecourtsoflaw,2.Theutilizationofspecialorexpertknowledge,3.Theapplicationofthisknowledgetoalegaldispute,4.Theissuanceofexpertopinionstoassistlegalcounsel,and5.Theunderstandingofthefederalrulesofevidence.QUICKFACTSFraudinvestigationsFraudinv
6、estigationsarejustoneaspectofforensicaccounting.Otherforensicareoneexampleofaaccountingservicesincludelitigationsupportingeneral,whichencompassessuchforensicaccountingspecificservicesaseconomicdamageanalysis,valuationservices,pretrialsupport,andservice.servingasanexpertwitness.2253GCH1007/2
7、5/20133:0:16Page226226Accounting&AuditingResearchWeirich/Pearson/ChurykOthercommonfraudauditor/examinerengagementsinrelationtoanauditclientcouldincludethefollowing:Providingassistancetotheauditteaminassessingtheriskoffraudandotherillegalacts.Providinga
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