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

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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
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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

Abstract
Forensicaccountingappliesnotonlyaccountingandauditing,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;forensicaccountingeducation

Acknowledgement
Tomysupervisor,ProfessorJinfaJiang,whodirectedmeintotheaccountingworldbyteachingtheFundamentalAccountingPrinciple.HewarmlyrecommendedmeintomorethantenuniversitiesintheUnitedStates.AtthemomentIgotaccepted,Iwould