A Research On Correlative Issues Of Forensic Accounting In The Realm Of Litigation Support

Forensic accounting is a new embranchment of accounting which stems from the development market and lax. Nowadays, its servings also have been expanding continuously. It has been a regular phenomenon that western accountants offer many kinds of consultations to the arbitration and litigations; indeed they can bear witness to their party as the expert witness in the courtroom. At present, China needs forensic accounting to deal with the litigations which relate to financial problems. This thesis try to study the correlative issues of forensic accounting in the realm of litigation support, and attempt to set up the system of forensic accounting expert witness. This thesis tries to analyze these problems:1. The concept of forensic accounting. This thesis introduces the concepts made by accounting scholars, and then tries to give a concept to forensic accounting.2. There are two realms of forensic accounting; they are litigation support and investigation accounting. This thesis bent on studying litigation support.3. The relationship between forensic accounting and judicial accounting is that forensic accounting includes judicial accounting.4. The exertion in the realm of litigation support. Forensic accountants should possess qualifications and take on some obligations.5. The forensic accounting expert witness. This thesis points out that China ought to set up the system of expert witness to deal with the change of our justice.