A conceptual approach to forensic accounting/fraud examination. Topics include legal environment for forensic accountants professional and engagement responsibilities gathering evidence analysis of financial statements business valuation and white collar crime cases.
A conceptual approach to forensic accounting/fraud examination. Topics include legal environment for forensic accountants, professional and engagement responsibilities, gathering evidence, analysis of financial statements, business valuation, and white-collar crime cases.
Course Credits: 3
Prerequisites: ACCT 3301
Student Learning Outcomes
- Be introduced to the world of forensic accounting and fraud examination
- Learn about the legal environment as it relates to forensic accounting
- Have a good understanding of how to gather evidence, interview people, and observe situations for possibilities of fraud
- Be familiar with financial statement analysis as a way of detecting irregularities or possible financial statement fraud
- Responsible for upholding the professional standards in this area of accounting
- Have basic knowledge about Business Valuation as it related to both fraud and legal damages caused by fraud