Information | |
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has gloss | eng: Forensic accounting is the specialty practice area of accountancy that describes engagements that result from actual or anticipated disputes or litigation. "Forensic" means "suitable for use in a court of law", and it is to that standard and potential outcome that forensic accountants generally have to work. Forensic accountants, also referred to as forensic auditors or investigative auditors, often have to give expert evidence at the eventual trial. All of the larger accounting firms, as well as many medium-sized and boutique firms, have specialist forensic accounting departments. Within these groups, there may be further sub-specializations: some forensic accountants may, for example, just specialize in insurance claims, personal injury claims, fraud, construction, or royalty audits. |
lexicalization | eng: Forensic Accounting |
instance of | c/Forensic disciplines |
Meaning | |
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Hebrew | |
has gloss | heb: ביקורת חקירתית (באנגלית: Investigative Auditing) היא תחום בביקורת חשבונאית למטרת מניעה, איתור וכימות של מעשי הונאה, הלבנות הון וכספי טרור . הביקורת החקירתית מתייחסת לאירועים חריגים בתהליכים הכספיים, או בעלי השלכות כספיות, בין אם הם הונאות או טעויות. |
lexicalization | heb: ביקורת חקירתית |
Dutch | |
has gloss | nld: Forensic auditing is het vakgebied dat zich bezighoudt met fraudebeheersing. Het is een specialisme binnen het audit-vakgebied. De beheersing van fraude bestaat uit een viertal fasen: inventarisatie, preventie, detectie en onderzoek. Het fraude onderzoek is gericht op waarheidsvinding. |
lexicalization | nld: Forensic auditing |
Portuguese | |
has gloss | por: Perícia (do latim peritia) é o conhecimento proveniente da experiência; habilidade, talento. |
lexicalization | por: perícia contábil |
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