Forensic Accountants

Forensic accountants are trained to detect evidence of frauds in financial statements. They go beyond the numbers and attempt to analyze 100% of the data as against the sampling procedure adopted by auditors. When the extended procedures are invoked, cases like the overvaluation of the sales or the debtors become easy to investigate. In India there is an urgent need of large number of forensic accountants in view of the preponderance of corporate frauds.
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