Overview

The motive for writing this book is to develop students' understanding of forensic accounting as forensic accounting professionals are skilled at quantifying damages and determine the full extent of the loss. They are involved in four primary areas of forensic analytics: data collection, data preparation, data analysis, and reporting. Individually, forensic accountants perform tasks that include examining business records, analyzing historical statements, looking for irregularities in business practices, reviewing journal entries, analyzing trends, tracing the flow of funds, interviewing relevant parties, analyzing electronic data, and performing an overall evaluation of the situation in question. Beyond this, they can serve as consultants or expert witnesses. When required, they also collaborate with other experts.

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