Forensic Accounting This section provides information to aid in understanding pretrial and trial procedures, the attorney-client privilege, the attorney work product, and litigation reports, expert testimony, and exhibits.
This section provides information to aid in understanding pretrial and trial procedures, the attorney-client privilege, the attorney work product, and litigation reports, expert testimony, and exhibits.
This document provides background information on forensic accounting procedures used in the audit process, and contains sections on: (1) Studies and Surveys on Fraud; (2) A Historical Look at the Audit as it Relates to Fraud; (3) Defining the Practice of Forensic Accounting; (4) The Seven Investigative Techniques; and (5) AICPA Competency Self-Assessment Tool (CAT): Fraud Prevention, Detection, and Investigation Model. Learn More>>