财务舞弊、舞弊审计与法务会计

财务舞弊是当今世界各国最头疼的经济问题。财务舞弊动因的"舞弊三角形"理论认为,压力、机会和态度是财务舞弊不可缺少的三个条件。虽然注册会计师行业经过曲折的发展历程,对查错揭弊责任的承担已经有了很大提高,但仍不能满足日趋复杂的财务舞弊调查和诉讼支持的需要。因此,法务会计应运而生,在会计调查和诉讼支持方面发挥着重要作用。

Financial Fraud,Fraudulent Audition and Forensic Accounting

Financial fraud has been becoming the most headachable financial problem in the world nowadays.The"Triangle Theory",which is believed to be the couse of financial fraud concludes that pressure,opportunity and rationalization are the three constructive and unlackable elements of financial fraud.Though CPA has taken more responsibility in investigating financial fraud by developing through fierce struggle,it cannot meet the sophisticated demand of financial investigation and litigation support.Forensic accounting was born at the same time and it will lead to new topics in project management.