The Research Of Forensic Accounting Evaluation And It's Cross-examination

Forensic accounting evaluation is an evaluation which was concluded by a forensic accountant for helping police or court or the parties to find out truth. The cross-examination of forensic accounting evaluation is a activity for show the forensic accounting evaluation and find out and check if it is true by debate. Whether the process of concluding forensic accounting evaluation or its cross-examination, is up to industry norms of accounting and legal. Actually, more or less, the industry norms of accounting affect the forensic accounting evaluation. This article is departed four parts, it analyses the influence and the effectiveness of the industry norms of accounting,and then explore out the mechanism that how the industry norms of accounting affect the forensic accounting evaluation and its cross-examination, and at last, it discuss the necessity and possibility of building unified standard of forensic accounting evaluation.This article has five chapters. The first chapters start with a case of KeLong corporation, and then recommend the background of prosperity of the forensic accounting evaluation-financial fraud and the forensic accounting evaluation is ineffective. On the basic of this, point out the theme of this article: how the industry norms of accounting to affect the forensic accounting. The second chapter has two part, the first part is about the definition, characteristic and effectiveness of the industry norms of accounting, and concluded that sometimes the industry norms of accounting is legal. The second part analysis the differences between the industry norms of accounting and legal. The third chapter is about the mechanism that how the industry norms of accounting affect the forensic accounting evaluation and its cross-examination, and this chapter is departed two aspects. One aspect is the theory of cross-examination, another aspect is the mechanism that how the industry norms of accounting affect the forensic accounting evaluation and its cross-examination. This chapter is reflect the innovation of the article. In my opinion, truth, relation and lawful is the basic criterion for the forensic accounting evaluation as an evidence, its probative is up to the accountant, the evidence, the method and the process, the content and the form. However, these factors be ruled by the industry norms of accounting. The cross-examination include the checking before a court beginning, enquiring and anti-enquiring and debate, they are all about rules that it is relate with the industry norms of accounting. On this basic, it can be verdict four proposal:rule the process of starting the forensic accounting evaluation, formulate the standard and the legal about the cross-examination of the forensic accounting evaluation, punish the accountant who get out a fraud the forensic accounting evaluation.Overall, the innovation of this article is answer the question about the influence of the industry norms of accounting, this is not be mentioned in other article. It is difficult to research about the forensic accounting evaluation and its cross-examination, because it must master both about legal and accounting. It is a challenge for me, and so, the research is not very penetrating, this flaws have to be corrected in the future.