ACCA AAA INT Syllabus F. Other Assignments - Application of Forensic Auditing - Notes 2 / 3
Different practical contexts could appear in the exam
Such as:
Insurance claims
Possibly to quantify losses
Fraud
Such as tax evasion - where we trace funds etc
Professional negligence
To quantify damages
The auditor may assist in legal proceedings as an expert witness.
To be an expert witness, the auditor must be suitably qualified and experienced