Study On The Theory Of Forensic Accounting

Forensic accounting is a new embranchment of accounting which stems from the development market and lax, it is also a cross subject with accounting and law. Nowadays, research of forensic accounting becomes a hot topic drawing much attention from the accounting theoretic field in our country. It has been a regular phenomenon that forensic accountants offer many kinds of consultations to the arbitration and litigation which involving financial item, also 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. However, the research of forensic accounting fundamental theory is just to start in our country, the related practice activity have not yet generally launched. There are few of forensic accountants, also far from the construction of the professional organization and the related standard. Therefore, this thesis attempts finger out the logic beginning from the theory origin obtaining, and set up the system of forensic accounting which conform to our country national condition.I divide the forensic accounting theory system into the basic theory and the application theory. I will proposed some viewpoint to the forensic accounting concept and connotation in the foundation of comment of some scholars using the compare and induction analysis method, then analyses the goal, supposition, scope and report of it. What's more, I want to analyses logic relation between the tentative framework factors emphatically. In the application theory level, I research the legal liability and the accountancy standard (law and profession standard) using the standard analysis method, wish to establish the correlation standard by elementary theory instruction and various essential factors together function, which use to instruct practice of the forensic accounting.