Author: Professor Benny K B Kwok
Forensic Accountancy (Fourth Edition) provides comprehensive insight into forensic accounting and demonstrates how accountants and finance professionals might perform when acting as advisors, experts or investigators in disputes, litigations, arbitrations or fraud investigations.
In this fourth edition, this definitive title sets a benchmark of best practices in forensic accounting and has been written in concise English, without the unnecessary use of jargon, catering to the needs of those less trained in the specialty and bridging the gap between accountants and legal practitioners. Auditors, bankers, insurers, regulators, litigators, in-house counsels and lay clients will find this book as a route to uncharted territory in accounting, revealing the unspoken messages behind transactions, fund flows and financial documents.
Publication Date: November 2024
Publisher: LexisNexis
New standards, regulations and legislations have come into light since the third edition. Forensic Accountancy (Fourth Edition) has been completely updated and clarified, and includes a new chapter in money tracing bringing the total to twenty chapters systematically divided into three parts which comprise an overview of principles, brief illustrations of some case and possible applications to other areas.
Chapter 1 Insight Into Forensic Accountancy
Chapter 2 FORENSIC—Guiding Principles for Forensic Accountants
Chapter 3 Expert Opinion Pyramid
Chapter 4 Maintainable Profit
Chapter 5 Business Valuation for Litigation or Dispute Resolution Purposes
Chapter 6 Personal Injury, Medical Negligence and Fatal Accident
Chapter 7 Nature of Fraud and Anti-Fraud Measures
Chapter 8 Money Trail Investigation or Fund Tracing
Chapter 9 Land Resumption Disputes
Chapter 10 Business Interruption Losses
Chapter 11 Distribution Network Disputes
Chapter 12 Estimation of Trade Prices
Chapter 13 Cannibalism Effect—Application in Personal Injuries, Land Resumption Disputes and Website Valuation
Chapter 14 Loss of Use
Chapter 15 Securities Dealer in Liquidation
Chapter 16 Questionable Transactions and Fund Flows
Chapter 17 Quantum Assessment of Inventory Losses
Chapter 18 Investigative Due Diligence in Mergers and Acquisitions
Chapter 19 Pre-employment Screening in Human Resource Management
Chapter 20 Handwriting Analysis