Forensics is defined as "being suitable for use in a court of law." The Forensic Auditor is involved in engagements that are a result of anticipated or actual disputes or potential litigation. The Forensic Auditor detects and interprets both non-fraudulent and fraudulent activities. The forensic auditor gathers and uncovers possible evidence, is knowledgeable about accounting and auditing standards and is frequently involved in recognizing fraudulent activities. The Auditor at times is expected to provide expert witness advice at internal and external hearings.
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