Forensic Accounting, Litigation Support

Forensic accounting is a new branch of accounting which produces due to apply in legal practice. It mainly refers to solve legal problems using accounting knowledge and accounting method. In western country, forensic accounting is not only a subject, but a new accounting profession. Emerging in 1980s, forensic accounting is playing the vital role in social economy life now. The main areas of specialization of forensic accounting include fraud investigation and litigation support. Litigation support mainly refers to forensic accountant provide accounting support service in litigation procedure. At present, there is not litigation support service of forensic accounting in our country. To some extent, judicial accounting appraisal in our country is one of litigation support services of forensic accounting. The research to forensic accounting in our country is beginning, and the research to litigation support service of forensic accounting is less. On the basis of research outcome in foreign and native country, the paper carry on research from theory and practice two aspects, and establish criterion of litigation support service of forensic accounting in our country.The paper include five parts, the content of each part is in follow:Part One is introduction; it mainly introduces the background and significance of selecting subject, present research situation, research mentality,research method and innovation point.Part Two is theory analysis of litigation support service of forensic accounting. It mainly search theory support from theory of evidence law science, theory of litigation, theory of economics three point of view .Part Three is practice of litigation support service of forensic accounting. On the basis of investigation to litigation support service of forensic accounting, it introduces quantification of economic damages, expert witness and Judicial accounting appraisal three primary services. Part Four is criterion establishment of litigation support service of forensic accounting in our country. On the basis of previous theory analysis and service practice, combining practice of litigation support service of forensic accounting in our country, it establishes criterion of litigation support service of forensic accounting in our country from main body criterion, profession criterion and related system criterion three aspects.Part Five is conclusion; it summarizes the main ideas of the paper and provides deficiency of the paper and the way of future research.