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[2] [3] Additionally, with growing issues on accounting, financial and loan irregularities, there is a increasing need to conduct forensic accounting examinations and investigations with professional approach for any evidence discovery to meet the high level of scrutiny which can be proved legally in Court.
Forensic accountants need to have a great deal of access to information regarding the company they are investigating or assisting. The information will determine how much a person actually makes, the worth of a business, if there has been fraudulent activity, who committed the fraud, everyone involved, how much was taken from the company, where the money went, and how much can be recovered.
Forensic accounting, forensic accountancy or financial forensics is the specialty practice area of accounting that investigates whether firms engage in financial reporting misconduct, [1] or financial misconduct within the workplace by employees, officers or directors of the organization. [2]
Download as PDF; Printable version; ... Pages in category "Forensic disciplines" ... Forensic Accounting and Investigation Standards by ICAI;
Template: Accounting. 24 languages. ... Download as PDF; Printable version; In other projects ... Notes to the financial statements;
Financial Accounting Standards Board - Financial accountancy - Financial audit - Financial reports - Financial statements - Fixed assets - Fixed assets management - Forensic accounting - Fraud deterrence - Free cash flow - Fund accounting
Turnover in accounting personnel or other deficiencies in accounting and information processes can create an opportunity for misstatement. As for misappropriation of assets, opportunities are greater in companies with accessible cash or with inventory or other valuable assets, especially if the assets are small or easily removed.
Forensic accounting is the study and interpretation of accounting evidence, financial statement namely: Balance sheet, Income statement, Cash flow statement. Forensic aerial photography is the study and interpretation of aerial photographic evidence.