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留学生作业代写:Forensic accounting

2018-02-09 来源: 51due教员组 类别: Paper范文

下面为大家整理一篇优秀的paper代写范文- Forensic accounting,供大家参考学习,这篇论文讨论了法务会计。自财务部发布了各项基本准则和会计各项法律制度起,法务会计行业领域逐渐与国际法务会计行业领域接轨,令国内的会计行为一再改变,变得更加规范化、系统化,多项法律条例使法务会计行业变得更加严谨,系统,规范。法务会计的行为旨在维护法律的尊严与受害人的利益。无论是谁,触犯了法律,就应当被法律所制裁。在诉讼行为过程中,维护法的公正就成了重中之重。

Forensic accounting,法务会计,essay代写,paper代写,美国作业代写

With the continuous reform of China's social economy, the continuous construction of the system, accounting information has become particularly important, accounting industry on the operation of enterprises and all aspects of social development activities have a role in communication and interaction, more conducive to the maintenance of various profitable or non-profit project activities. The authenticity of accounting information as public goods and its accuracy is particularly important. In order to achieve the standards, the shengxing of forensic accounting can not be avoided, and the inevitability of supervising, inspecting and verifying various economic activities has been greatly increased. The recuperation and improvement of our legal system is increasingly complete, the accounting profession must face the increasingly arduous legal scope, each step must be careful to prevent the wrong account leakage accounts the appearance, to the accountancy personnel's legal knowledge consummation request also more and more heavy, but many uncommon difficult legal problems, the ordinary accountant is difficult to solve, This shows that forensic accounting in the future development of the role is gradually increased. Today's accounting practices not only need to comply with the Accounting Act, also need to abide by the domestic legal system, the international laws and regulations, as well as the regional laws and regulations, ordinary accountants are difficult in all aspects of strict compliance with the implementation, and simple lawyers and inadvertently clear accounting of the various processing work and the production of accounts details , so simply "understand the law" or "understand the accounting" is not enough to adapt to the development of the current accounting industry, the study of forensic accounting knowledge system construction is very necessary.

Few people can properly monitor themselves, under the market operation Economic system, there will be some economic disputes in the development process of different economic organizations, while the accountants in economic organizations may be able to avoid the interests of the organization by making false accounting information accounting items so as to maximize the interests of the Organization, This would impair the interests of other organizations or individuals. In case of this economic dispute, how to distinguish the real accounting information and false accounting information, who will assume the relevant legal liability becomes a very serious and important issue, so that when judging the authenticity of the case, forensic accountants need to do this special legal services to assist the Court to conduct a fair and impartial trial To assist lawyers to better protect the rights and interests of victims.

The interpretation of forensic accounting varies among leading figures in different accounting professions, are all about the meaning of forensic accounting, in general, the acceptance of delegated or authorized legal accounting personnel, the need to flexibly apply the audit, law, accounting and related theoretical knowledge, and in the laws and regulations and the relevant financial system within the scope of the provisions, Through the collection of the accounting evidence of the economic disputes litigation in economic business, the judgment of economic events, as well as the identification of various accounting items in economic matters, and the basis and results of the expert opinion and provide evidence to support the basis for the parties to help determine economic disputes and help solve the case. This is a kind of intermediary activities, need to collect some necessary financial evidence, and not directly interfere with the case, but to provide some legal basis to assist the first clearance of the case. Forensic accounting involves a very wide range of it covers some accounting knowledge as well as basic principles and laws of law, and includes some methods of investigative techniques of auditing, statistical summarization and comparative analysis, which is destined for forensic accounting as a frontier subject covering many subjects, and has specialized special service domain, is the pure accountant or the legal personnel cannot replace. This requires a very high professional skills and professional skills, with strong professionalism, and in order to maintain the fairness and impartiality of the principle, but also need forensic accountants have a very high professional ethics and cultural training, so as to better protect the rights of victims. Because forensic accountants carry out evidence collection and professional judgment, they need to be carried out within the scope of legal regulations and various laws and regulations, so they have strong legal norm. As an intermediary service to assist case determination, it is necessary to grasp all kinds of comprehensive and strong theoretical and technical knowledge and be able to use it flexibly, investigate the objective truth as evidence, must not be able to bring any personal wishes into the misery, nor be disturbed by other organs, units, groups, organizations or individuals, There is a clear purpose to assist the Court in the testimony of the litigation support, and do not do other unrelated acts of affairs, but also accept the entrustment or authorization, the case can not intervene alone.

The Act of Forensic accounting aims to uphold the dignity of the law and the interests of the victims. Whoever violates the law should be sanctioned by law. In the process of litigation, the justice of upholding law becomes the most important. If the justice of the law is not upheld, the perpetrators are not punished, the victims can not obtain their legitimate rights and interests, the fraud corruption can not be curbed, the society will be chaos, the state can not get good development. Therefore, safeguarding the law and safeguarding the interests of the victims is the work purpose of forensic accountants. There are many kinds of business of forensic accountants, from assets, financial, insurance, property rights, environment, construction, contract, purchase and sale price, cost income and other issues to verify the solution, need to use all the knowledge, skills, means and methods can be used to analyze the compliance of various financial matters, to bring accurate scientific basis for the trial of the case. With the opening up of various economic matters in China, many fearless gold digger attempts to circumvent the law to seek more benefits, and a large number of cases of interest disputes arise. There are many frauds in the cost of accounting in the enterprise, and all kinds of malfeasance activities involving economic content and various economic legal disputes also surfaced, which makes the task of forensic accounting increasingly heavier. Almost all the cases involving financial finance can be verified and supervised by forensic accounting, which provides legal basis for various cases of fraud in economic disputes.

Forensic accounting behavior needs to be verified by accounting vouchers, financial statements, accounting books, and other areas of information recorded in the static historical financial data and dynamic accounting information collected by the collection. The static historical financial data can show the past law of each accounting subject related to the enterprise, it is easy to find out the current corrupt source, and the dynamic financial information flow changes constantly in the whole activity of the economy, which contains the detailed process of the whole economic activity, which also has the specific aspect of the crime. It is helpful to conclude the fraud by verifying and analyzing. Taking the economic activities of the production enterprises as an example, first want to produce products, need to lease the plant, purchase equipment, procurement of raw materials to purchase, lack of funds to borrow money, debt relationship, there is surplus of money to borrow or investment projects, and debt process is very easy to have economic disputes, not on time repayment, or corporate bankruptcy liquidation repayment. After the production of products, to sign some purchase and sale contracts, and even other enterprises to send orders, and then regret, and this part of the commodity difficult to deal with, or to promote the sale of credit, and credit contracts difficult to carry out normal performance, including product quality problems or user malicious damage and other economic disputes, There will also be errors in the delivery of products, the sale of products involved in tax issues are also prone to fraud, and some products, employees of the insurance responsibility can easily cause disputes. When the enterprise formed a certain scale, after the listing, on the stock bond financial financing is also prone to fraud, all kinds of fraud cases gradually increased, but also promote the development of forensic accounting industry.

Forensic accountants in order to complete the entrusted task, the use of a number of disciplines of technical methods, access to various cases of relevant information and collection of supplementary information, in order to assist the relevant departments to solve the case. In the process of obtaining evidence, we should find out the actual situation of the case activities and pave the ground for the next analysis. After the need to verify all aspects of information, and the investigation of the data collation, analysis, improvement, generalization, calculation, research, review, this step of the technical content is very high, it is difficult for the professionals to make the correct treatment. Additional information will then be required to provide better evidence for the development of the case, and additional information will not only prove the original conclusion, but may also overturn the original conclusion, resulting in new different conclusions, making the evidence more authentic. Forensic accounting forensics, must be objective and impartial query information, can not be one-sided to determine which part of the real, which part of the false, but also need a comprehensive relationship between the business content, accounting items of the relations between the amount of changes in the scope of the difference is too large, conduct a comprehensive system of investigation.

Forensic accounting Examination data, the need for some specific technical methods to evidence as a basis. One kind is the system analysis method, is lets the investigator according to each material, like the original certificate, the accounting book, each kind of report, the year accounting data and so on can check the various data, carries on the comprehensive, the system authentication, the analysis, and obtains the reliable evidence which is advantageous to the case detection. This method can be more comprehensive for forensic accountants to master the overall financial situation of the enterprise, easy to find reliable clues, is conducive to case detection, but the process is more cumbersome, the task is more onerous, for small enterprises are fine, enterprises once too large, will produce a lot of trouble. In order to reduce the workload, you can also use the sampling analysis method, that is, according to certain rules or conditions, all the financial information to be examined, so that although the workload can be reduced, but also may be missing useful information, do "no effort." A large number of random censorship of information, will cause a lot of work error, in order to avoid checking heavy or missing, there is a sequential analysis method. This method is to let forensic accountants according to the enterprise accounting in order to check the information. First check whether the original certificate is wrong, and then check the voucher, see if there is a wrong account leakage, and then according to the accounting vouchers to control the General Ledger, Journal, a breakdown, and so on, and finally check the financial reports whether there are errors missing. This method of investigation is more detailed, the probability of leakage is very small, but similar to the system analysis method, with a large amount of work, the original voucher to the accounting voucher control process is particularly cumbersome, the workload is enormous. In order to be able to examine the accounting data in an orderly way, and reduce the task quantity, the reverse analysis method is produced, that is, the process of accounting is reversed. First from the Financial accounting report to check the books, no defects and then check the total account, Journal, Ledger, General Ledger, and so on, then proofread the accounting vouchers, and then verify the original certificate is incorrect. This method of verification can highlight the center, reduce the amount of work tasks, reduce the time spent, but the probability of missing important details is greater than the sequential analysis method. When forensic accountants verify the information, they can use the data review method. That is, all the relevant information for review, you can focus on, that is, forensic accountants to the relevant information on the focus of the key to find out about the case of the key content, you can also browse through, that is, all the useful relevant accounting information all browse, a comprehensive grasp of the information. These two methods can not only enable forensic accountants to master a large amount of information, but also to save the task time is not wasteful, but this will allow investigators to pay more attention to the surface phenomenon of enterprise economic activities, can not be more in-depth judgment of the internal relationship between the disputes. Data reconciliation method is a more commonly used method, requires investigators to review a large number of data, the relevant content between the data to check, to judge the authenticity of data, integrity, such as a breakdown and general Ledger For comparison, judge whether the two are consistent, and then judge whether the data is perfect, true. Computational analysis method is also widely used. Is the forensic accountants through the investigation of the enterprise's specific data according to a certain method of deduction calculation, according to the results of the analysis of the enterprise accounting, whether there is untrue fraud. The specific calculation method has a complex algorithm, that is, the amount of information in the relevant data, such as the test, to see whether the correct. There is also the control calculation method, that is, the forensic accountants use reliable or measurable data to verify that the company's large amount of relevant financial information is true, the data to be queried must be real and reliable, otherwise the results of the review will be meaningless. The specific amount of calculation between the deduction method has the exception of the second method, is to divide the difference between the lender or the borrower by two, and if divisible, it is possible to reverse a certain amount in the direction of the loan, that is, inadvertently writing the debit amount to the credit amount, or mistakenly writing the value of the credit amount to the debit amount. A similar approach is the addition of the nine law, the difference between the credit amount and the debit amount divided by nine, if divisible, and the amount of money in the book is the same, it is possible that the accounting dislocation caused by the error. There is a complementary search method, that is, to observe the intrinsic relationship between the amount of value, to find the law, then increase the amount of a certain number, so as to find out the wrong accounts and other fraudulent methods. Forensic accounting personnel from a large number of related cases of financial information and data in the response to the indicators of comparison, and then to judge the real accounts, this is the index of comparative analysis. There are many ways in which this approach can be compared. For example, through the amount of data between the increase or decrease in the trend of comparative review, or some related accounting subjects in the comparative review, can be a new account, and then the amount of consistency before and after the review, you can also compile a multiple-account table for comparative analysis, can also be compared to detail subjects, or the internal control system of the enterprise to carry out analysis and investigation, to determine whether there is a case-related error in the information.

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