Forensic Accounting and the Law: The Forensic Accountant in theudCapacity of an Expert Witness

摘要

This paper focuses on what constitutes “an attitude that includes a questioning mind and audcritical assessment of audit evidence”, namely professional scepticism. It also brieflyudconsiders factors and reasons contributory to the ever increasing use of (and the need for)udprofessionals who exercise professional scepticism – that is an attitude that includes audquestioning mind and a critical assessment of audit evidence.