浅谈法务会计对控制舞弊的研究.doc

江西财经大学普通本科毕业论文普通本科毕业论文题目：ForensicAccountingSkillsinImprovingFraudDetection普通本科生毕业论文（设计）诚信承诺书毕业论文（设计）题目浅谈法务会计对控制舞弊的研究Forensicaccountingskillsinimprovingfrauddetection学生姓名专业国际会计学号指导老师职称教授所在学院国际学院诚信承诺本人慎重承诺和声明：我承诺在毕业论文（设计）活动中遵守学校有关规定，恪守学术规范，在本人的毕业论文中未剽窃、抄袭他人的学术观点、思想和成果，未篡改研究数据，如有违规行为发生，我愿承担一切责任，接受学校的处理。学生：2009年5月26日AbstractForensicaccountingappliesnotonlyaccountingandauditing,butalsoeconomics,business,andlegalconceptsandprocedurestoissuesinquestion.Theprimarypurposesofthisarticlearetostudyforensicaccountingintheareaoffraudauditing,thusmakingthefrauddetectionmoreeffectiveandmoreefficient.Inthefirstsectionofthearticle,theauthorappliesthesurveyresultsofJamesL.Bietstaker,RichardG.Brody,CarlPaciniinAccountants’perceptionsregardingfrauddetectionandpreventionmethods,theresultssuggestthatordinarymethodsarequitecommonlyused,butthemethodofforensicaccountingarelessoftenused,despitereceivingthehighratingsofeffectiveness.Consequently,inthispaper,forensicaccountingisformallyintroducedtothemethodpooloffrauddetection.Inthesecondpart,theconceptofforensicaccountingisintroducedbybothdomesticandforeignexperts.Accordingly,thesupplyanddemandofforensicaccountantsinoursocietyisstudiedtoshowthatforensicaccountingdeservesacomprehensiveeducationallovertheworld.Afterthat,thethreeareasofforensicaccountingskillsarestudiedtoshowhowtouseforensicaccountinginfraudauditing.Inthelastsectionofthearticle,forensicaccountingeducationissuggestedbyintroducingtheUSeducationmodel.TheUSforensicaccountingassociationsareintroducedandcomparedwiththeChineseassociation.Moreover,theauthorsuggeststhewaythroughwhichforensicaccountingcanbeintegratedintoaccountingcurricula.【KeyWords】:Frauddetection;forensicaccounting;financialstatements;forensicaccountingeducationAcknowledgementTomysupervisor,ProfessorJinfaJiang,whodirectedmeintotheaccountingworldbyteachingtheFundamentalAccountingPrinciple.HewarmlyrecommendedmeintomorethantenuniversitiesintheUnitedStates.AtthemomentIgotaccepted,Iwouldliketoshowmydeepestgrat