Forensic Accounting and the Law: The Forensic Accountant in the Capacity of an Expert Witness
Value Relevance of Accounting Information in Capital Markets IGI Global Publications 2016
11 Pages Posted: 20 Mar 2012 Last revised: 14 Dec 2016
Date Written: March 19, 2012
Abstract
This paper focuses on what constitutes “an attitude that includes a questioning mind and a critical assessment of audit evidence”, namely professional scepticism.
This paper also focuses on factors and reasons contributory to the ever increasing use of (and the need for) forensic accountants – particularly in courts. It also addresses various standards which must be taken into consideration before testimonies provided by expert witnesses are considered to be admissible.
Keywords: litigation support, investigative accounting, computer forensics, expert witnesses, fraud auditing
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