Accounting Overview Forensic 1 - American Bar …法务会计概述1 -美国律师u2026.pdfVIP

Forensic 1 Accounting Overview The Goal Is to Dominate Winning a football game 14–13 may be a satisfying result. Great football coaches say they plan not just to win but to dominate the competition 100–0. Great trial lawyers share that perspective. Winning begins with the i rst client meeting, where, with the client’s help, the suc- cessful lawyer begins to develop the themes and theories of the case, which will later be woven into compelling opening arguments, effective direct examinations, and dominating cross-examinations. Even though most cases don’t end in a trial, being prepared to win at trial 100–0 almost always creates the best environment for obtaining a favorable settlement. One of the tools that you can use in preparing that winning case—one often overlooked or underused by many family law attorneys—is the foren- sic accountant. Whereas your client may direct you to “just protect” her, you know that protecting your client is the same as preparing to dominate at trial. It is not at all unusual for 1 2 Chapter One a client to say something like “I have no idea what assets we have” or “I never saw any i nancial documents, and I can’t get copies of any- thing,” at which point you need to get to work. From obtaining all of the documents you’ll need in the case, determining red-l ag facts and issues, and investigating potential problems, to preparing for trial or drafting a proposed settlement agreement, a forensic accountant can make your job easier and enable you to be more thorough, which is critical. In all divorces, there are four basic i nancial components—assets, debts, income, and expenses. Forensic accountants can help with each of these components. In most divorces, your client will not be able to provide you with a discrete list of known assets, debts, income, and expenses that is comple