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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] Forensic accountants apply a range of skills and ...
Forensic accountants need to have a great deal of access to information regarding the company they are investigating or assisting. The information will determine how much a person actually makes, the worth of a business, if there has been fraudulent activity, who committed the fraud, everyone involved, how much was taken from the company, where the money went, and how much can be recovered.
Generally Accepted Accounting Principles (GAAP) or GAAP ( Canada) of Canada provided the framework of broad guidelines, conventions, rules and procedures of accounting.In early 2006, the AcSB decided to completely converge Canadian GAAP with international GAAP, i.e. International Financial Reporting Standards (IFRS), as set by the International Accounting Standards Board (IASB), for most ...
The CICA developed and supported accounting, auditing and assurance standards for organizations in Canada, developed and delivered education programs, and issued the professional designation of Chartered Accountant. The CICA was a founding member of the International Federation of Accountants and the Global Accounting Alliance.
Forensic nursing is the application of the forensic aspects of healthcare combined with the bio/psycho/social/spiritual education of the registered nurse in the scientific investigation and treatment of trauma and/or death of victims and perpetrators of violence, criminal activity, and traumatic accidents (Lynch, 1991. p.3) [1] In short, forensic nursing is the care of patients intersecting ...
e. In forensic science, questioned document examination (QDE) is the examination of documents potentially disputed in a court of law. Its primary purpose is to provide evidence about a suspicious or questionable document using scientific processes and methods. Evidence might include alterations, the chain of possession, damage to the document ...
Clinical audit. Clinical audit is a process that has been defined as a quality improvement process that seeks to improve patient care and outcomes through systematic review of care against explicit criteria and the implementation of change. The key component of clinical audit is that performance is reviewed (or audited), to ensure that what ...
The society publishes the peer-reviewed, quarterly Journal of the Canadian Society of Forensic Science. It is devoted to the publication of original papers, comments, and reviews in all branches of forensic science, as well as other matters of forensic interest ( e.g., social sciences, law enforcement and/or jurisprudence).