Forensic Accounting & Audit Anticipation In India.

      Аннотация: Forensic accounting provides investigative functions and litigation support services to understand the depth and width of the financial scams happening in any economy. The study focused on (i) responsibility, (ii) reliability, and (iii) decision usefulness statements. Responsibilities like issue of fraud detection and prevention, internal control, scope of auditor’s legal responsibility, financial statement preparation, auditor’s objectivity and audit procedures. The objective of this study was to find out the perception of accounting professionals as to whether the wide use of forensic accounting techniques in the audit in India will enhance the chances of fraud discovery and thus help in narrowing the audit Anticipation. Specific objectives of this research were 1) Study of Audit Anticipation in India. 2) Study of awareness of Forensic Accounting in India. 3) Study of accounting professionals’ perception towards responsibility of Auditors & Forensic Accounting.

Ключевые слова: Forensic Accounting, Auditing Anticipation