浅谈法务会计对控制舞弊的研究 大学毕业论文.docVIP

普 通 本 科 毕 业 论 文 题目：Forensic Accounting Skills in Improving Fraud Detection  普通本科生毕业论文（设计）诚信承诺书 毕业论文（设计）题 目 浅谈法务会计对控制舞弊的研究 Forensic accounting skills in improving fraud detection 学生姓名 专　业 国际会计 学 号 指导老师 职 称 教授 所在学院 国际学院 诚信承诺 本人慎重承诺和声明： 我承诺在毕业论文（设计）活动中遵守学校有关规定，恪守学术规范，在本人的毕业论文中未剽窃他人的学术观点、思想和果  Abstract Forensic accounting applies not only accounting and auditing, but also economics, business, and legal concepts and procedures to issues in question. The primary purposes of this article are to study forensic accounting in the area of fraud auditing, thus making the fraud detection more effective and more efficient. In the first section of the article, the author applies the survey results of James L. Bietstaker, Richard G. Brody, Carl Pacini in Accountants’ perceptions regarding fraud detection and prevention methods, the results suggest that ordinary methods are quite commonly used, but the method of forensic accounting are less often used, despite receiving the high ratings of effectiveness. Consequently, in this paper, forensic accounting is formally introduced to the method pool of fraud detection. In the second part, the concept of forensic accounting is introduced by both domestic and foreign experts. Accordingly, the supply and demand of forensic accountants in our society is studied to show that forensic accounting deserves a comprehensive education all over the world. After that, the three areas of forensic accounting skills are studied to show how to use forensic accounting in fraud auditing. In the last section of the article, forensic accounting education is suggested by introducing the US education model. The US forensic accounting associations are introduced and compared with the Chinese association. Moreover, the author suggests the way through which forensic accounting can be integrated into accounting curricula. 【Key Words】: Fraud detection; forensic accounting; financial statements; forensic accounting education  Acknowledgement To my su