法务会计-注册会计师的增值技能
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法务会计-注册会计师的增值技能

Unfortunately, many accountants, even those with years of experience, lose interest in reading professional journals or furthering their knowledge through the study of a new specialty area. Those who do stay academically motivated, however, will come across numerous articles on the topic of forensic accounting. This topic, and several connected to it, is well worth keeping abreast of; for example, fraud is in the news on a daily basis, as whistle-blowing and class action lawsuits leading to large fines, and even criminal charges, levied on those responsible. CPA firms are sometimes brought into the mix, since the public wants to know what the accountants knew and what is in their workpaper files. If the CPA firm has culpability, it can be charged, with the same financial consequences. Developing a curiosity about such cases provides professionals with valuable insight in terms of what happened, why it happened, and how could it have been prevented—questions frequently posed by fraud victims.

不幸的是,许多会计师,即使是那些有多年经验的会计师,对阅读专业期刊或通过研究一个新的专业领域来增进他们的知识失去了兴趣。然而,那些在学术上保持积极性的人,会遇到许多关于法务会计的文章。这个话题,以及与之相关的几个话题,非常值得关注;例如,每天都有关于欺诈的新闻报道,如举报和集体诉讼,导致对相关责任人的巨额罚款,甚至刑事指控。会计师事务所有时也会被纳入其中,因为公众想知道会计师知道什么,以及他们的工作文件中有什么。如果会计师事务所有过错,它也可能被起诉,承担同样的经济后果。培养对此类案件的好奇心,可以为专业人士提供有价值的见解,了解发生了什么,为什么会发生,以及如何防止欺诈,这些是受害者经常提出的问题。

This basic reading of accounting journals and news publications may lead to a larger interest in forensic accounting. At this point, a career can become dynamic and energized; by focusing efforts on a specialty area, it becomes easier to remain highly motivated and determined to succeed.

这种对会计期刊和新闻出版物的基本阅读可能会使人们对法务会计产生更大的兴趣。在这一点上,一个职业可以变得充满活力和活力;把精力集中在一个专业领域,就更容易保持高度的积极性和取得成功的决心。

法务会计-注册会计师的增值技能

There are many career paths in forensics for accounting graduates, whether they work for a nonprofit organization, private company, university, hospital, or government. Forensic knowledge is most helpful for those employed in the nonpublic sector, with higher value and compensation awarded to highly credentialed forensic specialists. Controllers and internal auditors should have a working knowledge of forensic accounting as well. A CPA who attains forensic skills and then moves to a private accounting position can expect higher rewards, as there is a growing need for these skills across the spectrum.

对于会计专业的毕业生来说,有很多职业道路可供选择,不管他们是为非营利组织、私人公司、大学、医院还是政府工作。法学知识对那些受雇于非公有制部门的人最有帮助,高资格的法学专家将获得更高的价值和报酬。控制员和内部审计师也应具备法务会计的工作知识。一个注册会计师如果掌握了法学技能,调到一个私人会计职位后,就可以获得更高的回报,因为对这些技能的需求越来越大。

Forensic accounting is not a complicated concept; it is essentially litigation support involving accounting. The application of forensic accounting techniques is also fairly straightforward. Forensic accountants apply their skills to legal cases to answer questions regarding damages, generally with an economic bearing, or where there is a concern expressed by a company potentially experiencing fraud or suffering from deficient internal controls. Forensic accounting skills are also useful in assisting the audit team with fraud-risk assessments, where it is vital to know how to ask probative questions in a non-threatening manner.

法务会计不是一个复杂的概念,它实质上是涉及会计的诉讼支持。法务会计技术的应用也相当简单。法务会计师将他们的技能应用于法律案件,以回答有关损害赔偿的问题,通常是涉及经济方面的问题,或是公司表示担心可能存在欺诈或内部控制不足的问题。法务会计技能在协助审计小组进行欺诈风险评估方面也很有用,在这方面,了解如何以非威胁性的方式提出证明性问题至关重要。

法务会计-注册会计师的增值技能

Digital forensics is a fast-developing subspecialty within forensic accounting, as today’s complex fraud schemes sometimes require digging through very large databases to detect patterns of fraud and expose efforts to conceal it—a basic component of the fraud triangle. In this regard, it is important for a forensic accountant to appreciate that the fraudster is just as smart as the investigator. Thus, a forensic accountant becomes part detective, uncovering evidence to prove the existence of a crime. In civil cases, forensic accountants attempt to compile sufficient evidence of fraud and data manipulation to develop a defensible case for the recovery of damages.

数字取证是法务会计学中一个快速发展的子专业,因为当今复杂的欺诈计划有时需要挖掘非常大的数据库来检测欺诈模式,并揭露隐藏欺诈行为的努力,这是欺诈三角的基本组成部分。在这方面,重要的是,法务会计师要认识到欺诈者和调查员一样聪明。因此,一个法务会计师就有了部分侦探的性质发现证据来证明犯罪的存在。在民事案件中,法务会计师试图收集足够的欺诈和数据操纵证据,以建立一个可辩护的案件,以追回损害赔偿。

CPAs who gain knowledge of forensic accounting through reading, specialized continuing professional education, and hopefully hands-on client experience, will be more prepared to market their skills and add value to their client engagement teams. Earning the CPA designation is a fine start, but the road to success is paved with other achievements—forensic knowledge being one of them.

通过阅读、专业的继续专业教育以及获得实际客户经验(希望如此),注册会计师将能够更好地推销他们的技能,并为他们的客户参与团队增加价值。获得注册会计师的称号是一个良好的开端,但通往成功的道路是由其他成就铺就的,法医学知识就是其中之一。