International Law, Forensic Accounting Research

Forensic Accounting is a new branch of accounting, which is the connection part of accounting and law. It has developed for more than twenty years. Recently, with the increase of issue connected with accounting and law, our country is taking the research of forensic accounting seriously. This thesis researches the content of forensic accounting of England, America, Canada and Australia whose law system is common law. And this thesis names it as international forensic accounting. The objective of the research is to understand the concept of forensic accounting and set up the content system of international forensic accounting. The thesis also consider that how to utilize the experience and achievement of foreign country to help to establish the framework of Chinese forensic accounting.The thesis includes four sections. Firstly, it introduces the origin and development of forensic accounting. Then it discusses deeply about the definition of forensic accounting and also analyzes the relationship of forensic accounting and other related concepts, such as accounting, auditing. In the third section, it researches the content system of forensic accounting, including subject, object, domain, common services, technologies and tools, report and so on. When discussing the subject, I also introduce the certifications of forensic accountants. In the object part, I introduce the need of government, police, lawyer, detectivor, company and individual to forensic accounting. Then it discusses the broad area of forensic accounting, litigation support and accounting investigation, and expert witness. Then it is about the assignments, and the methods and tools, and the report. In the last section I consider how to take advantage of the useful part of international forensic accounting to set up the framework of Chinese forensic accounting.