دانلود کتاب جرم یابی حسابداری و امور مالی

When I first entered into discussions with Kogan Page about the possibility of this book, I didn’t know how large and complex a task this would be. Louise Le Bas and I spoke about the wide spectrum of services that forensic accountants offer, both in practice and in litigation support. As an association of independent forensic accountants, NIFA’s members collectively have a large pool of practical experience in the forensic accountancy and expert witness fields from which to contribute, and the opportunity to help address the current shortage in the library of UK-centric forensic accounting literature was compelling. It was important to ensure the book gave a balanced picture, so I am grateful to Niamh Brennan and Steven Toms for providing the academic slant on the use of a forensic accountant in the litigation process and in fraud prevention. I would like to express my deepest thanks to my fellow NIFA members who have contributed so generously to the production of this book, whether as contributing authors or as sounding boards in the writing and review process. We aimed, in our chapters, to convey the practicalities of the different aspects of our roles as forensic accountants in our day-to-day work, with the intention of providing the reader with a feel for the breadth of experience and expertise required as well as providing practical examples of how this might work in the real world. It is sadly impossible to provide, in one short chapter, the full background which informs and influences our work and opinions, but each chapter should give the reader a feel for the requirements and challenges surrounding the work of the forensic accountant. By its very nature, this text is not intended to be the definitive guide to the practice of forensic accounting in the UK, but a useful starting point, and each chapter is individual to its specific author’s experience, knowledge and opinion. No doubt there are other practitioners who will have a different opinion as to outcomes or techniques described in these chapters – this is a perfect illustration of the variety to be seen in this field of work: the different opinions held by different practitioners on the same subject or issue in a forensic accounting/ expert witness assignment and the ensuing disagreement and justification of one’s opinion is one of the more challenging aspects of working life for the forensic accounting practitioner. Given the scope of interpretation and experience between different forensic accountants, it is easy to see why, even between different NIFA members, there can be different viewpoints on what may seem straightforward at first glance! I hope you will find this book both useful and informative. Though there is a loose thread running through the chapters from beginning to end, the structure is intended to be such that the reader can dip in and out of relevant chapters at will.