CCH's Forensic and Investigative Accounting (5th Edition) is a
complete and readily teachable text on today's most timely accounting topics.
Written by three top accounting and forensic teachers, this text covers all the
important underpinnings, as well as the substance of forensic accounting. It
covers both litigation support and investigative accounting, examining the
practical aspects of these two areas, as well as many of the newer technological
areas.
Forensic accounting is a growing area of practice in which the knowledge, skills
and abilities of advanced accounting are combined with investigative expertise
and applied to legal problems. Forensic accountants are often asked to provide
litigation support where they are called on to give expert testimony about
financial data and accounting activities. In other more proactive engagements,
they probe situations using special investigative accounting skills and
techniques. Some even see forensic accounting as practiced by skilled accounting
specialists becoming part and parcel of most financial audits--an extra quality
control step in the auditing process that will help reduce financial statement
fraud.
Forensic and Investigative Accounting explains and demonstrates how an
effective forensic accountant needs a solid understanding of accounting,
investigative auditing techniques, criminology, and courtroom procedures, as
well as excellent communications skills, both written and oral. In today's
litigious and highly regulated climate, all accountants--external, internal,
forensic consultants, and corporate accountants--must possess this knowledge
base and develop these techniques. This intriguing text provides unparalleled
guidance to help develop the mindset and the skillset to meet the evolving
challenges facing accountants today.