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2018 | OriginalPaper | Buchkapitel

25. Forensic Auditing

verfasst von : Felix I. Lessambo

Erschienen in: Auditing, Assurance Services, and Forensics

Verlag: Springer International Publishing

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Abstract

Forensic auditing is the integration of specialized accounting knowledge and positive mental attitude to resolve legal issues. Although forensic audits examine financial reporting and internal control matters, the objective of a forensic audit is not expressly articulated in an established set of standards. Instead, users of forensic audits establish their objectives on a case-by-case basis.

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ISA 240 (Redrafted), Par. 5.

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Titel: Forensic Auditing
verfasst von: Felix I. Lessambo
Verlag: Springer International Publishing
Buch: Auditing, Assurance Services, and Forensics
Print ISBN: 978-3-319-90520-4

Electronic ISBN: 978-3-319-90521-1

Copyright-Jahr: 2018
DOI: https://doi.org/10.1007/978-3-319-90521-1_25