What Does Forensic Mean?

3765 Words Mar 4th, 2014 16 Pages
1. What does forensic mean?

From Latin forensis ‘in open court, public,’
- Relating to, used in, or appropriate for courts of law or for public discussion or argumentation.
- Of, relating to, or used in debate or argument; rhetorical.
- Relating to the use of science or technology in the investigation and establishment of facts or evidence in a court of law: a forensic laboratory.


2. Define forensic accounting.

Forensic accounting is a type of accounting which unites investigation accounting and litigation support to provide an accounting analysis that is suitable for court.

3. What are the key components of the definition of forensic accounting?

Forensic, accounting, time,
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James McClelland

10. What may be the forerunner of forensic and investigative accounting?
Pumpkin Pilfering

11. Which state legislated the first CPA law?

New York

12. What was the forerunner of the American Institute of CPAs?
American Association of Public Accountants

13. The first volume of the Accountant's Index listed forensic-type articles under which categories?

Evidence and Arbitration and Awards

14. England

15. In the 1920s, what senior partner began giving speeches encouraging financial and industrial investigations?
Arthur Anderson

What huge bankruptcy in 2001–2002 caused forensic accountants to become rising stars within the accounting profession?
Enron bankruptcy

When an accountant testifies in court, the testimony may fall into two broad classes.
Investigative accounting and litigation support

18. Who was probably the first person to coin the phrase forensic accounting in print?

Maurice E. Peloubet

19. Which type of auditor ferrets out deception in financial statements?

20. Investigative accounting activities in the FBI grew dramatically during what 20th century conflict?

World War II

21. In the 1960s, what legendary U.S. crime-fighter began to emphasize fraud detection in his federal government bureau?

Edgar Hoover

22.What was the title and who was the author of the first forensic book?

Francis C. Dykeman

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