Relationship between Fraud auditing and Forensic accounting
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Tarih
2021
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Springer
Erişim Hakkı
info:eu-repo/semantics/closedAccess
Özet
The duties, responsibilities and expectations of accountants and auditors have become clearer today. A person's knowledge of accounting, auditing, law and modern technology may be required to find solutions to some disputes encountered in both private and business lives. This need arises in the areas that constitute the intersection of law and accounting, especially fraud auditing. This situation has led to the emergence of forensic accountancy / forensic auditorship, which is a separate recognized area of expertise. The aim of this study is to uncover the relationship between forensic accountancy or forensic consultancy or their areas of expertise with fraud and fraud auditing. Stakeholders in need of forensic accountants are also diverse. These may include Lawyers, police and law enforcement agencies, insurance companies, banks, courts, business world, government representatives and government legal entities.
Açıklama
Anahtar Kelimeler
Forensic Accounting, Fraudulent Financial Statement, Fraud Auditing, Fraud Risk Factors, Fraud Triangle, Internal Auditing & Internal Control
Kaynak
Auditing Ecosystem and Strategic Accounting in the Digital Era: Global Approaches and New Opportunities
WoS Q Değeri
Scopus Q Değeri
N/A
Cilt
Sayı
Künye
Aksoy, T. ve Uzay, S. (2021). Relationship between Fraud auditing and Forensic accounting. Auditing Ecosystem and Strategic Accounting in the Digital Era: Global Approaches and New Opportunities içinde (ss. ). Switzerland: Springer. https://doi.org/10.1007/978-3-030-72628-7_6