Application of Forensic Auditing

NotesVideoPaper exam

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

NotesVideoPaper exam