Forensic and Investigative Accounting

Forensic and Investigative Accounting
ISBN-10
0808046241
ISBN-13
9780808046240
Series
Forensic and Investigative Accounting
Category
Business & Economics
Language
English
Published
2017-06-09
Authors
D. Larry Crumbley, Lester E. Heitger

Description

"Forensic accounting" is a growing area of practice in which the knowledge, skills and abilities of advanced accounting are combined with investigative expertise and applied to legal problems. Forensic accountants are often asked to provide litigation support where they are called on to give expert testimony about financial data and accounting activities. In other more proactive engagements, they probe situations using special investigative accounting skills and techniques. Some even see forensic accounting as practiced by skilled accounting specialists becoming part and parcel of most financial audits--an extra quality control step in the auditing process that will help reduce financial statement fraud.

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