Munich Personal RePEc Archive

Forensic accounting and the law: The forensic accountant in the capacity of an expert witness

Ojo, Marianne (2012): Forensic accounting and the law: The forensic accountant in the capacity of an expert witness.

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Abstract

This paper focuses on what constitutes “an attitude that includes a questioning mind and a critical assessment of audit evidence”, namely professional scepticism.

This paper also focuses on factors and reasons contributory to the ever increasing use of (and the need for) forensic accountants – particularly in courts. It also addresses various standards which must be taken into consideration before testimonies provided by expert witnesses are considered to be admissible.

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