Explanation Of Forensic Accounting And Auditing Techniques And Its Application In Bankruptcy Recognize
Research/Original Article (دارای رتبه معتبر)
The occurrence of financial crises and scandals in the world has reduced the confidence of investors and has led officials to place significant emphasis on detecting fraud and improving public confidence in financial reports. In response to these issues, forensic accounting has emerged as a new field of accounting. The American Institute of Certified Public Accountants (AICPA) describes forensic accounting as the use of specialized knowledge and investigative skills to collect, analyze, and evaluate evidential matter and to interpret and communicate findings in the courtroom, boardroom, or other legal or administrative venues. The present study introduces the different dimensions of forensic accounting and the necessary skills for forensic accountants to explain its application in bankruptcy cases and offers techniques for identifying types of bankruptcy and detecting fraud in bankruptcy that can be used by certified experts of the justice and lead to quality expert opinion in bankruptcy claims and fair trial.