Forensic Accounting

By Bohtling, Alexander A. H. | The CPA Journal, May 1996 | Go to article overview

Forensic Accounting


Bohtling, Alexander A. H., The CPA Journal


The term "forensic" is explained in the book as pertaining to, connected with, or used in courts of law, or public discussion and debate. This book explains in substantial detail, the part a forensic accountant takes in investigating financial fraud, and the procedures used in performance of this type of work.

Besides a preface, the book consists of three parts-perspective of forensic accounting; practical aspects of forensic accounting; and principles of forensic accounting.

Among other things, it explains the services that can be furnished by forensic accountants and the temperament, skills and qualifications needed.

The principles of forensic accounting are well explained, as are the investigation and the gathering of evidence. Separate chapters explain "on book" and "off book" accounting and financial fraud matters.

The author explains that the extent of fraudulent accounting has been increasing in recent years, especially in the computer area. Computer fraud, he explains, frequently is much larger than that in noncomputer accounting and is expanding in number and amount. Specific types of accounting fraud are illustrated, and the methods of coping with them are outlined. …

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