法务会计

PART ONE ACCOUNTING AND LEGAL FUNDAMENTALS FOR FORENSIC ACCOUNTING

Chapter 1 Introduction to Forensic Accounting

What Is Forensic Accounting?

The Forensic Accountant

Knowledge and Skills of the Forensic Accountant

Opportunities in Forensic Accounting

Forensic Accounting Organizations

Organization of This Book

Summary

Glossary

Review Questions

Chapter 2 The Forensic Accounting Legal Environment

Roadmap to the Legal System

Civil and Criminal Procedures

The Legal System and Jurisdiction

Investigations and Trials

Common-Law Crimes

Larceny

Burglary

Conspiracy

Embezzlement

Fraud （False Pretenses）

Robbery

Extortion

Arson

Solicitation

Aiding and Abetting

Federal Financial Crimes： The United States Code and Acts of Congress

18 USC 96： Racketeer Influenced and Corrupt

Organizations Act （RICO）

15 USC 78dd： Foreign Corrupt Practices Act （FCPA） of 1977

The Sarbanes-Oxley （SOX） Act of 2002

Federal Computer Intrusions Laws

Summary

Glossary

Review Questions

Discussion Questions

Bill of Rights

Chapter 3 The Sarbanes-Oxley Act of 2002

Introduction

Overview, Enforcement, and Rules and

Regulations

The SEC and the Sarbanes-Oxley Act

The Sarbanes-Oxley Act

Title 1--Public Company Accounting Oversight Board

Title 2--Auditor Independence

Title 3--Corporate Responsibility

Title 4--Enhanced Financial Disclosures

Title 5--Analyst Conflicts of lnterest

Titles 6 and 7--Commission Resources and duthority and Studies and Reports

Title 8--Corporate and Criminal Fraud Accountability

Title 9--White-Collar Crime Penalty Enhancements

Title 10--Corporate Tax Returns

Title 11--Corporate Fraud and Accountability SOX Rules, Regulations, and Standards

Sarbanes-Oxley Compliance

The Federal Criminal Sentencing Guidelines

The COSO Reports

The COBIT Standard

ISO 27002

Comparison of the Various Models for Control Practices

SOX 404 Compliance with Small Public

Companies

Special Characteristics of Small Public Companies

How Small Public Companies Can Compensate for Their Size

……

PART WTO FORENSIC ACCOUNTING TOOLSAND TECHNIQUES

Chapter4 Forensic Science and Information

Chapter5 Information Security

Chapter6 Forensic Auditing and Investigation

PART THREE FORENSIC ACCOUNTING APPLICATIONS

Chapter7 Financial Statement Fraud

Chapter8 Employee Vendor and Other Fraud against the Organization

Chapter9 Tax fraud

Chapter10 Bankruptcy Divorce and Identity Theft

Chapter11 Organized Crime and Terrorism Investigations

Chapter12 Business Valuation

Chapter13 Dispute Resolution and Litigation Services

《高等院校双语教学适用教材·会计：法务会计》具有如下显著特点：
1.全面涵盖了法务会计学科所涉及的各个相关领域的内容。《高等院校双语教学适用教材·会计：法务会计》不像其他同类型书籍那样主要讨论审计与财务报表问题，而是将焦点集中在大量发生的民事或刑事会计舞弊及其相关活动上.从虚假的商业估价和雇主舞弊到信息安全和反恐。
2.针对非会计专业人士的需要.提供了会计信息系统和审计学的基础性的知识内容。
3.全面覆盖了与会计相关的刑事司法系统的内容，包括法证科学、有组织犯罪、诉讼支持和专家证人。