Probe To Forensic Accounting Of Certified Public Accountant

The forensic accounting begins from the United States of the 70's of 20 centuries, but our country begins from the end of 20 centuries to the search of that realm, being in the early stage now. Peeping its foreground, whether theoretically or on the fulfillment, all make people encouraged.Currently, the corporation system's reform has made the accounting information revealing to a higher requirement in our country. The development and enlargement of the capital market will result in a more consequence of the accounting information. The economic globalization, corporation expansion and technological improvement make out series new problems. The legal system construction cannot catch up with the social development. The discrepancy rose from the public anticipation to the accountant and auditor encounter the lawsuits frequency. Same time, the weakness of internal control system in every enterprise heckle the economic development all the times. By all, it is unavoidable for the forensic accounting emerging and developing. This subject probes some problems of the forensic accounting developing in our country under the reference of the forensic accounting experience in other countries. Hoping through the probe to impure the development of the forensic accounting in our country.The first part is the introduction of this article. Account for the motivation, innovation and the significance of the CPA forensic accounting progress in our country.The second part studies the basic theories in forensic accounting. Forensic accounting is a newly arisen edge subject, its theories constitution such as: The theoretic concepts such as forensic accounting definition,...