Forensic Accounting

何玉岭 / 陈爽Chongqing University Press · ChinaSep 2023

Rating 3.0
Word count
258 words
Chapters
63
ISBN
9787568927062

Tags

Finance and Economics Forensic ApplicationAudit PracticeTeaching MaterialIndustry DemandFinance AccountingFinancial InvestigationProfessional CoursePractical OperationCase TeachingLawyer Reference

Summary

Based on the current state of forensic accounting courses in China and the needs of the profession and practitioners, this book is designed for undergraduate and junior college teaching in finance and economics programs (accounting, financial management, auditing, etc.) and as a reference for accountants, auditors, lawyers, analysts, and others in forensic accounting.

Editor's review

Written by Professor He Yuling and published by Chongqing University Press (ISBN 9787568927062), Forensic Accounting currently has no rating on Douban, yet as a professional textbook in China's forensic accounting field, its systematic content and practical value have been recognized by academia. The book explores the fundamental theories, technical methods, and practical applications of forensic accounting, covering core topics such as the collection and analysis of accounting evidence, financial fraud investigation, measurement of economic losses, and preparation of courtroom testimony. Professor He Yuling has a strong academic background and extensive practical experience in accounting and auditing; her discussion is rigorous and closely attuned to China's judicial environment, offering readers a panoramic view from theory to practice.

From an editorial perspective, the book's value lies in combining abstract accounting principles with concrete legal procedures, breaking down disciplinary barriers. It is suitable not only as a university textbook but also as a valuable reference for professionals in auditing, law, and corporate compliance. The cases are rich and the logic clear, with particularly detailed exposition of financial fraud identification and investigation processes, helping readers build systematic investigative thinking. However, some chapters contain considerable specialized terminology, and beginners may need supplementary foundational accounting knowledge. Overall, this is a work of both academic depth and practical guidance, and its content is especially timely and necessary in an increasingly complex environment of commercial disputes and regulatory scrutiny.

Who it's for

A good fit for

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Reading tips

  1. It is recommended to read the theoretical foundation in the first two chapters first, establish an overall framework, and then delve into the practical chapters
  2. Try analyzing simple financial data anomalies on your own using the book's cases to deepen understanding
  3. Refer concurrently to the latest relevant laws and regulations to understand dynamic changes in practice

About the publisher

Chongqing University Press China · Founded in 1985

Chongqing University Press is a comprehensive university press whose publishing areas span social and cultural studies, industrial technology, finance and economics, medicine, social psychology, and theory. Judging from its catalog, the press publishes both academic works and popular science titles. Representative books include E. H. Gombrich's Shadows: The Depiction of Cast Shadows in Western Art, Magnesium-Based Hydrogen Storage Materials by Pan Fusheng et al., Research on China's Regional Spatial Development Models by Sun Jiuwen, and titles from the Gynecologic Oncology Committee of the Chinese Anti-Cancer Association, such as the Guidelines for Diagnosis and Treatment of Common Gynecologic Malignancies in China (2019) and Bipolar Disorder: What You and Your Family Need to Know. Its authors work in art history, materials science, regional economics, clinical medicine, and social research methods. Public information is limited, but its publishing profile combines academic translation, industrial technology, and practical medical guides.

Contents

  1. 版权信息
  2. 第1章 法务会计概述
  3. 学习目标
  4. 1.1 法务会计的产生与发展
  5. 1.2 法务会计与相关学科的关系
  6. 1.3 法务会计工作与信息安全管理
  7. 本章小结
  8. 思考题
  9. 第2章 法务会计的基本原理
  10. 学习目标
  11. 2.1 法务会计的概念与特征
  12. 2.2 法务会计的目标和内容
  13. 2.3 法务会计的基本假设和职能
  14. 2.4 法务会计的对象和要素
  15. 2.5 法务会计的会计信息质量要求
  16. 2.6 法务会计的工作程序
  17. 本章小结
  18. 思考题
  19. 第3章 法务会计调查工具、技术方法
  20. 学习目标
  21. 3.1 法务会计的调查
  22. 3.2 计算机法证学
  23. 3.3 法务会计技术方法
  24. 本章小结
  25. 思考题
  26. 第4章 法务会计证据
  27. 学习目标
  28. 4.1 法务会计证据概述
  29. 4.2 会计证据的调查
  30. 4.3 会计证据的审查与认定
  31. 4.4 会计证据的检查技术
  32. 4.5 会计证据的固定与保全
  33. 本章小结
  34. 思考题
  35. 第5章 损失计量
  36. 学习目标
  37. 5.1 损失计量概述
  38. 5.2 损失计量的理论分析
  39. 5.3 损失计量的程序和技术
  40. 5.4 损失计量常用的方法
  41. 5.5 损失计量方法的应用案例
  42. 本章小结
  43. 思考题
  44. 第6章 企业舞弊调查
  45. 学习目标
  46. 6.1 会计舞弊概述
  47. 6.2 会计舞弊与内部控制
  48. 6.3 法务会计对会计舞弊的识别和披露
  49. 6.4 法务会计对会计舞弊的诉讼支持
  50. 6.5 案例分析——从安然事件看美国法务会计的诉讼支持
  51. 本章小结
  52. 思考题
  53. 第7章 经济案件侦查中的法务会计应用
  54. 学习目标
  55. 7.1 法务会计在经济案件侦查中的作用
  56. 7.2 挪用公款案件的法务会计检查
  57. 7.3 贪污案件的法务会计检查
  58. 7.4 商业贿赂案件的法务会计检查
  59. 7.5 洗钱案件的法务会计检查
  60. 7.6 案例分析——某公司高管人员贪污法务会计鉴定案
  61. 本章小结
  62. 思考题
  63. 参考文献

FAQ

How much accounting knowledge is required for this book? Basic accounting principles are required, such as understanding financial statements and accounting entries; otherwise it may be difficult to follow the technical content.
Does the content cover China's current legal environment? Yes. The author wrote it based on China's judicial and regulatory framework, and the cases and procedures reference domestic practice.
Is it suitable for preparing for professional qualification exams? It can serve as a supplementary textbook for forensic accounting-related certification exams, but it is advisable to supplement study according to the specific exam syllabus.

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About the author

何玉岭 Author

He Yuling is an author about whom little public information is available. Only one work by this author is known, Forensic Accounting, which is commonly classified under finance and economics. Judging from this work, the writing centers on forensic accounting, an interdisciplinary field concerned with the use and examination of accounting information in legal contexts, placing it in a practical and institutional strand of finance writing. Because only this single title is held and no reliable records of the author's life, nationality, education, or professional background exist, a fuller picture of the author's output cannot be given. On the available evidence, He Yuling's profile as a writer is reflected mainly through the treatment of this subject: aimed at readers who need to understand the intersection of accounting and law, focused on professional concepts and practical issues, and presented in a style closer to a textbook or specialized reader. Readers interested in the fundamentals of forensic accounting may find this work a useful entry point to the topic.

陈爽 Author

Publicly available information about Chen Shuang is limited, and the existing sources do not establish the author's nationality, dates of birth and death, or professional identity. The eight works held in the collection nonetheless suggest a broad range of writing and editorial interests. They include academically oriented titles such as Textual History and Collation of the Standard Histories, alongside practical textbooks on online marketing, entrepreneurship management, forensic accounting, property butler practice, and hydraulic and pneumatic transmission technology. There is also a book aimed at personal growth and career planning, Make the Most of Your Momentum at 30. Spanning Eastern philosophy, management, inspirational growth, social sciences, examination preparation, and finance, the list reflects a dual focus on scholarly organization and practical teaching. The visible titles appear pragmatic in style, suited to course study and introductory reference.