英语翻译WHAT IS FORENSIC ACCOUNTING?Simply put,forensic accounti

英语翻译
WHAT IS FORENSIC ACCOUNTING?
Simply put,forensic accounting is accounting that is suitable for legal review,offering the highest level of assurance,and including the now generally accepted connotation of having been arrived at in a scientific fashion.That is,forensic accounting is sufficiently thorough and complete so that an accountant,in his/her considered independent professional judgement,can deliver a finding as to accounts,inventories,or the presentation thereof that is of such quality that it would be sustainable in some adversarial legal proceeding,or within some judicial or administrative review.Findings are based upon the scientific detection and interpretation of the evidences of phenomena introduced into the books and records of an accounting system (expansively defined) and the effects of such phenomena upon the accounts,inventories,or the presentation thereof.(Alternatively,if there is no impact on an accounting system,there is no accounting evidence,nor is there any effect upon the accounts,inventories,or the presentation thereof; and such situations are not within the realm of forensic accounting.) The primary orientation of forensic accounting is explanatory analysis (cause & effect) of phenomena - including the discovery of deception (if any),and its effects - introduced into an accounting system domain.The primary methodology employed by forensic accountants is objective verification.
Since all professional accountants operate within a commercial legal environment,all professional accountants are,in a sense,forensic accountants.What distinguishes forensic accounting in common parlance,however,are the engagements.That is,when a professional accountant accepts an engagement where they anticipate that their finding or analysis may be subject to adversarial or judicial scrutiny or administrative review,the professional accountant seeks a level of evidentiary detail and analytical precision which will be sustainable within the legal framework of such scrutiny or review.This approach is based on no more than the realistic appreciation that,while there is some evolutionary dialogue,in the end,the courts or appropriate administrative bodies are the ultimate arbiters of what accounting facts are.

什么是法庭会计?简单地是适当的为法律回顾,提供最高的水平保证,并且包括现在一般接受到达内涵科学时尚的被投入的,法庭会计认为.那是法庭会计是充足地详尽和完全的以便一名会计,在他/她的被考虑的独立专业评断,能提供发现至于帐户、存货,或介绍因此是这样的质量它会是能承受的在某一adversarial 法律行动,
或在某一司法或行政回顾之内.研究结果根据现象的证据的科学侦查和解释被介绍入会计系统(膨胀地被定义) 并且作用的书和纪录的这样现象在帐户、存货,或介绍因此.(供选择地,如果没有对会计系统的冲击,那里是没有会计证据,亦不是有任一个作用在帐户、存货,或介绍因此; 并且这样情况不是在法庭会计之内领土.) 法庭会计的主要取向是说明分析(起因& 作用) 对现象- 包括在欺骗的发现上(若有),和它的作用- 被介绍入会计系统领域.主要方法学由法庭会计使用是客观证明.因为所有专业会计经营在一个商业法律环境之内,所有专业会计,实际上,是法庭会计.什么区别法庭会计在共同的说法,然而,是订婚.那是当一名专业会计接受他们期望的订婚他们的发现或分析也许是依于adversarial 或司法察视或行政回顾,专业会计寻找将是能承受的在这样的察视或回顾之内法律体系证据细节和分析精确度的水平.这种方法比的现实欣赏根据没有,当有一些演变对话,在最后,法院或是什么的最后裁决者的适当的行政机关是会计事实.