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1、江西财经大学普通本科毕业论文普通本科毕业论文题目:ForensicAccountingSkillsinImprovingFraudDetection学院国际学院学生姓名乔琳学号0053339专业国际会计届别2009届指导教师蒋金法职称教授二OO九年五月28江西财经大学普通本科毕业论文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学生姓名乔琳专 业国际会计学号0053339指导老师蒋金法职称教授所在
2、学院国际学院诚信承诺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(乔琳):2009年5月26日28江西财经大学普通本科毕业论文AbstractForensicaccountingappliesnotonlyaccountingandauditing,butalsoeconomics,business,andlegalconceptsandprocedurestois
3、suesinquestion.Theprimarypurposesofthisarticlearetostudyforensicaccountingintheareaoffraudauditing,thusmakingthefrauddetectionmoreeffectiveandmoreefficient.Inthefirstsectionofthearticle,theauthorappliesthesurveyresultsofJamesL.Bietstaker,RichardG.Brody,CarlPaciniinAcc
4、ountants’perceptionsregardingfrauddetectionandpreventionmethods,theresultssuggestthatordinarymethodsarequitecommonlyused,butthemethodofforensicaccountingarelessoftenused,despitereceivingthehighratingsofeffectiveness.Consequently,inthispaper,forensicaccountingisformall
5、yintroducedtothemethodpooloffrauddetection.Inthesecondpart,theconceptofforensicaccountingisintroducedbybothdomesticandforeignexperts.Accordingly,thesupplyanddemandofforensicaccountantsinoursocietyisstudiedtoshowthatforensicaccountingdeservesacomprehensiveeducationallo
6、vertheworld.Afterthat,thethreeareasofforensicaccountingskillsarestudiedtoshowhowtouseforensicaccountinginfraudauditing.Inthelastsectionofthearticle,forensicaccountingeducationissuggestedbyintroducingtheUSeducationmodel.TheUSforensicaccountingassociationsareintroduceda
7、ndcomparedwiththeChineseassociation.Moreover,theauthorsuggeststhewaythroughwhichforensicaccountingcanbeintegratedintoaccountingcurricula.【KeyWords】:Frauddetection;forensicaccounting;financialstatements;forensicaccountingeducation28江西财经大学普通本科毕业论文AcknowledgementTomysupe
8、rvisor,ProfessorJinfaJiang,whodirectedmeintotheaccountingworldbyteachingtheFundamentalAccountingPrinciple.Hewarmlyrecommende