ACC 333 - Forensic Accounting

The course in Forensic accounting involves the application of special skills such as accounting, auditing procedures, finance, quantitative methods, research, and investigations. It also involves knowledge of certain areas of the law. This knowledge combined with these skills enable forensic accountants to collect, analyze, and evaluate evidential matter and to interpret and communicate findings. Forensic accounting requires special skills that are not required of accountants in general; however the AICPA and other Accounting organizations set standards in the forensic accounting profession. Forensic means pertaining to the law. Forensic accounting deals with financial issues that may come before a trier of fact in a court of law or other venue (such as arbitration). Especially important to forensic accounting is evidential matter that may bear on the truth or falsity of an assertion made before a trier of fact. In many cases, forensic accounts interpret evidence and communicate expert opinions for clients and a trier of fact.
Lecture
Credits: 3
Prerequisite: BUS 201 and BUS 202
Not Liberal Arts
Offered in the Fall Semester