ACCA AAA ^INT Syllabus F. Other Assignments - Application of Forensic Auditing - Notes ^{2 / 3}

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