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There are distinct features which define forensic accounting as opposed to other accounting functions or specialties including the but not limited to the absolute need for objectivity and independence in the work conducted by the forensic accountant. A further interesting extrapolation of this factor was the consideration of potential engagements, and how certain engagements could implicitly effect the objectivity of the forensic accountant or fraud examiner.
The most significant result from the previous week’s studies in forensic accounting has legal significance which is implicit from the beginning of an engagement, and is more directed than transactional types of accounting. While not limited to forensic accounting, it is a useful reminder that all accounting methods and transactions should be consistent, reasonable, and defensible.
Question
Highlight similarities and/or differences and provide additional suggestions for how the concepts and/or skills provided could be used in the real world based on their professional aspirations.
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