by Ann Douglas
Before the advent of forensic accounting as a specialized field in the world of accounting, the accounting was considered to be the most boring as well as monotonous among all the career opportunities that are available. But the forensic accounting has completely changed that image forever. Now the students of accounting have a better choice in the form of forensic accounting that can provide them with a career that is adventurous, thrilling, requires a lot of other skills apart from the fundamental accounting skills.
The need of this domain of forensic accounting came up because of the various frauds as well as scams that many of the businesses were getting involved in. Moreover with the various advancements that the technology is making, it became easier for these people to carry on their trade without getting noticed. As a result apart from the knowledge of accountancy, the knowledge of the latest in technology, as well as many other specializations was required in order to catch up with the people involved in such scams. Thus the branch of accountancy known as the forensic accountancy was developed. A forensic accountant is an accountant who is armed with the knowledge of all the principles of accountancy, as well as has an analytical bent of mind, is confident enough to interview the people with authority who have been accused, has sufficient knowledge of the latest accounting software as well as other technical tools that might be handy.
The reports prepared by the forensic accountants are the ones that are produced in the court of law as the evidence against the culprits. As a result it is really necessary that the forensic accountant has the ability to collect the evidence that can be ratified in the court of law. Although the findings of the forensic accountant do not decide whether the person is guilty or not but they go a long way in helping the criminal being punished.
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