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The standards lays down the primary qualitative measures for conducting investigations. The full set of FAIS standards drafted for the forensic professionals by The Institute of Chartered Accountants of India (ICAI) with the help of group of professionals and experts is the first in the accounting world. [1]
Forensic accounting, forensic accountancy or financial forensics is the specialty practice area of accounting that investigates whether firms engage in financial reporting misconduct, [1] or financial misconduct within the workplace by employees, officers or directors of the organization. [2]
"The Correct Procedure for a Visual Search" – a 1990 video produced by the Federal Bureau of Prisons. A body cavity search, also known simply as a cavity search, is either a visual search or a manual internal inspection of body cavities for prohibited materials (), such as illegal drugs, money, jewelry, or weapons.
Frisking (also called a patdown or pat down) is a search of a person's outer clothing wherein a person runs their hands along the outer garments of another to detect any concealed weapons or objects. U.S. law
Forensic data analysis (FDA) is a branch of digital forensics. It examines structured data with regard to incidents of financial crime . The aim is to discover and analyse patterns of fraudulent activities.
A ratio's values may be distorted as account balances change from the beginning to the end of an accounting period. Use average values for such accounts whenever possible. Financial ratios are no more objective than the accounting methods employed. Changes in accounting policies or choices can yield drastically different ratio values. [6]
The auditor must state in the auditor's report whether the financial statements are presented in accordance with generally accepted accounting principles. The auditor must identify in the auditor's report those circumstances in which such principles have not been consistently observed in the current period in relation to the preceding period.
This is a list of the International Financial Reporting Standards (IFRSs) and official interpretations, as set out by the IFRS Foundation.It includes accounting standards either developed or adopted by the International Accounting Standards Board (IASB), the standard-setting body of the IFRS Foundation.