Forensic Accounting Research

Forensic accounting is a new branch of accounting, which is the connection part of the accounting and law. It has developed for more than twenty years. Recently, with the increase of issue connected with accounting and law, our country is taking the research of forensic accounting seriously.The thesis includes three sections. Firstly it researches the current situation of forensic accounting at abroad and our country. Overseas forensic accounting's research started comparatively early, from overseas the research achievement which has had looked, they stress to serve the discussion to forensic accounting which accountant really serves, specially corrupts practices in the execution when the audit, the financial investigation application. Until now has formed one set effectively, the system corrupts practices the investigation plan, as well as advanced technical method which uses in the collection evidence process. In our country, regardless of the theory or the solid service, it is also quite strange. But in fact it has been in our economic life. In our country, securities market "Qiong minyuan", "Yin guangxia" and so on, entrusts the national related audit institution, the social intermediary organization by the national negotiable securities surveillance management committee, such as some accountants office and so on carries on the audit to it, the investigation is obtained which is about the false financial report, guarantees broad investors' benefit, this is our forensic accounting's embryonic form.In the second section, it introduces the definition of forensic accounting, including the foreigner and national professors. With the development of market economy, forensic accounting has been necessary. In this article forensic accounting's definition is that the accountant office accepts the request, the occupation related law responsibility carries on the investigation to accountant and writes up forensic accounting report—one kind of special accountant serves. It is fit for the need of misrepresentation, raising fraud management and reducing fraud act, interesting...