Forensic accounting and the law: The forensic accountant in the capacity of an expert witness
نویسنده
چکیده
This paper focuses on what constitutes “an attitude that includes a questioning mind and a critical assessment of audit evidence”, namely professional scepticism. It also briefly considers factors and reasons contributory to the ever increasing use of (and the need for) professionals who exercise professional scepticism – that is an attitude that includes a questioning mind and a critical assessment of audit evidence.
منابع مشابه
The Impact of Dual Role of Forensic Accountant-Audit Firm's Partner on Audit Quality
Many data are effective in audit quality that are not part of the audit requirements. One of them is the personal characteristics of the auditor, such as skills and expertise. Forensic accountants have the skills need to spend on specialized fraud courses that they lack a formal non- forensic accountant. To investigate the Impact of dual role of forensic accountant- Official Accountant and audi...
متن کاملCurriculum Development: A Master's Degree Program in Anti- Fraud and Forensic Accounting
The increase in white collar and financial corruption caused the accountant to be equipped with forensic accounting skills. In order to include the issues of Anti-fraud and forensic accounting in the curriculum of educational institutions and universities, it is necessary to conduct a Careful review of the knowledge, skills and abilities necessary for those who want to acquire knowledge and s...
متن کاملGender and the experience of mental health expert witness testimony.
Mental health expert witness testimony involves complex tasks, and the capacity to perform under pressure is a fundamental skill of a forensic professional. In this context, it is important to understand the nuances of the provision of expert witness testimony. There have been several efforts to examine gender bias across legal and medical systems. Despite these reviews, little is known about h...
متن کاملمبانی، معیارها و چالش‌های حقوق کیفری و پزشکی قانونی در بیماری‌های منجر به عدم تحمل حبس
Punishment does not always guarantee the resocialization of delinquents and in some cases, the non-endurance of punishment by delinquents is more appropriate with a perpetrator and in accordance with criminal law and criminology. With all the severity in pursuit of the goals of the criminal justice system, the specific regulations of exemption are discussed by the opinion of the forensic medici...
متن کاملScope of Practice of Forensic Midwifery: An Integrative Review
Background & aim: Forensic midwifery is a new major which has been established in response to the need of endangered women for forensic services and also the lack of service provision in this domain. However, there are ambiguities in the definition of this major and its scope of practice. The present study was conducted to investigate the scope of practice in forensic ...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
عنوان ژورنال:
دوره شماره
صفحات -
تاریخ انتشار 2015