Forensic

Forensic accounting – describes engagements that result from actual or anticipated disputes or litigation.”The work performed and reports issued will often provide answers to the how, where, what, why and who” is an extract from Wikipedia

However, the ACCA technical article written by a member of the P7 examining team appears quite happily to merge the expressions forensic accounting with forensic auditing

Not sure that this Business Dictionary definition of forensic auditing helps, but here it is for what it’s worth:

“The application of accounting methods to the tracking and collection of forensic evidence, usually for investigation and prosecution of criminal acts such as embezzlement or fraud. Also called forensic accounting.”

I imagine forensic investigation is probably the generic term that encompasses both of these other forensics.

Here’s what google has to say about forensic investigation – it seems to lean heavily towards the medicinal element of forensic sciences!

“Forensic investigation is a wide ranging subject area, drawing principally from scientific methods and practical training within criminal investigation. There is an increasing demand for graduates with a broad forensic skills set.”

Does that help?

Now that’s interesting because I read it as forensic investigation as being the general term encompassing the separate elements of forensic accounting and forensic auditing

However, I have severe doubts that this is going to appear next week

In fact, I believe that it’s unlikely to appear until shortly after the next learned article by “a member of the P7 examining team” appears in Student Accountant

Time to move on

Ok, no problem

Move on