Forensic Accounting and Fraud Investigation: A Language of the Court of Law to Resolve Anticipated Disputes


Authors : Mst. Afroja Aktar

Volume/Issue : Volume 7 - 2022, Issue 8 - August

Google Scholar : https://bit.ly/3IIfn9N

Scribd : https://bit.ly/3BhiZPo

DOI : https://doi.org/10.5281/zenodo.7055777

The specialty practice area of accounting known as "forensic accounting" deals with engagements that come up as a result of ongoing or impending legal proceedings or anticipated disputes. It gives the court a credible accounting analysis that will serve as the starting point for discussion, debate, and ultimately conflict resolution. In general, "forensic" is about fact-finding and interpretation, yet it is unquestionably perfect for court testifying. The demand for forensic accounting has increased due to the rise in fraud and fraudulent activities in Bangladesh and throughout the world. In criminal cases, forensic accountants are frequently called upon after fraud has occurred. Because the forensic accountant has the innate ability to detect fraud, fraud examination in forensic accounting differs from that of “traditional accounting." The purpose of this article is to describe how forensic accounting is used in fraud investigations and lawsuit assistance, as well as to make recommendations that, in theory, will raise public understanding of the significance of this branch of accounting.

Keywords : Forensic Accounting, Fraud Investigation, Litigation Support

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