Jurnal Akuntansi, Vol 9, No 1 (2005)

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AKUNTANSI FORENSIK SEBAGAI SATU ALAT MENDETEKSI KECURANGAN

Estralita Trisnawati

Abstract


Forensic accounting is a combination of two definitions: forensic and accounting – an accounting method that deals with the relation and applications of the system used to record and summarize business and financial transactions to a legal problem. Within this new area of accounting there are two broad classifications: litigation support specialists and investigative or fraud accountant.

There is a need for the same basic accounting skills to become a good auditor plus the ability to pay attention to the smallest detail, analyze data thoroughly, and have excellent communication skills. A “sixth sense” that can be used to reconstruct details of past accounting transactions is also beneficial. Finally, a forensic accountant should be insensitive to personal attacks on his professional credibility. In addition to these personal characteristics, accountants must meet several additional requirements to gain the position of forensic accountant.

 


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