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法务会计

维基百科,自由的百科全书

法务会计财务法务英語:Forensic accounting)是调查公司是否存在财务报告不当行为会计专业实践领域。[1]法务会计运用一系列技能和方法来确定是否存在财务报告不当行为。[2]

参考文献

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  1. ^ Honigsberg, Colleen. Forensic Accounting. Annual Review of Law and Social Science. 2020-10-13, 16 (1): 147–164 [2022-03-26]. ISSN 1550-3585. doi:10.1146/annurev-lawsocsci-020320-022159. (原始内容存档于2022-05-11). 
  2. ^ W.S. Hopwood, J.J. Leiner & G.R. Young, Forensic Accounting, McGraw-Hill Irwin (2008), as quoted by Stephen Pedneault, Frank Rudewicz, Michael Sheetz & Howard Silverstone, Forensic Accounting and Fraud Investigation, John Wiley & Sons, Inc. (4th ed. 2017).