Related Problems About Establishment Of China Forensic Accounting Standard

From the worldwide, the research and development of Forensic Accounting (FA) is just the matter of recent twenty years, and the FA developed with a rush in recent ten years. The thesis researched the status of FA development and research in US, Canada, Australia, and UK, summarized the achievement of those countries in the education and training about FA, and expatiate on the root of FA by the theory of economy. At the same time, according to the actuality of FA in China, the thesis brought forward that to improve the operation and research of FA we should establish FA standard. Furthermore, the paper expounded the necessary of establishment of the FA Standard, discussed the method and steps of the establishment, and outlined the hiberarchy and content framework of the FA Standard. More ever, the paper researched for several problems about the establishment of FA Standard, including the summery of the definition, of the types of operation, of the roles, duties and knowledge structure of forensic accountant, and of the picture of General Standard, Performance Standard, and Reporting Standard.