法務(wù)會計

前言

法務(wù)會計是一門涉及將會計資料用于法庭作證或辯論，以解決有關(guān)法律問題的科學(xué)。法務(wù)會計最初產(chǎn)生于20世紀(jì)40年代的美國。21世紀(jì)初以來，隨法務(wù)會計師在協(xié)助莢國政府調(diào)查"安然"、"世通"等大公司財務(wù)丑聞中獨特作用的發(fā)揮，法務(wù)會計受到美國政府的廣泛重視。法務(wù)會計師被人們稱為能夠看到數(shù)字背后"貓膩"的"警犬"，贏得了人們的廣泛尊敬與贊許。近年來，法務(wù)會計在美國、英國、加拿大、澳大利亞等西方發(fā)達(dá)國家得到了快速的發(fā)展，法務(wù)會計被人們認(rèn)為是本世紀(jì)最為熱門的行業(yè)之一。目前，在包括"四人"在內(nèi)的100家頂尖的會計師事務(wù)所中，有超過75％的會計師事務(wù)所提供了法務(wù)會計的服務(wù)。  近年來，商業(yè)欺詐與職務(wù)犯罪已經(jīng)成為困擾各國經(jīng)濟(jì)的一大問題。盡管欺詐舞弊造成的損失尚無確切的統(tǒng)計數(shù)字，但是據(jù)美國注冊舞弊審核師協(xié)會2008年反映職務(wù)欺詐與濫用的wells報告，2007年，美國由于職務(wù)欺詐與濫用帶來的損失估計占到了國內(nèi)生產(chǎn)總值的7％，達(dá)到9940億美元。而更為重要和令人擔(dān)憂的是這些欺詐還在不斷蔓延和擴(kuò)大。在我國，反商業(yè)欺詐也受到了政府的高度重視。2005年3月20日，國務(wù)院辦公廳發(fā)布了《關(guān)于開展打擊商業(yè)欺詐專項行動的通知》，其中在"探索建立反商業(yè)欺詐長效機(jī)制"方面，提出了"加強(qiáng)綜合監(jiān)管"的任務(wù)。2007年7月8日，中國最高人民法院、最高人民檢察院聯(lián)合發(fā)布了《關(guān)于辦理受賄刑事案件適用法律若干問題的意見》，明確了"收受干股""期權(quán)尋租"等10種市場經(jīng)濟(jì)條件下的新類型受賄刑事案件法律適用問題的具體意見，進(jìn)一步彰顯了我國反腐敗反商業(yè)賄賂的決心與勇氣。而法務(wù)會計所提供的一套理論和技術(shù)方法，.正是對商業(yè)欺詐與舞弊進(jìn)行預(yù)防、識別、發(fā)現(xiàn)與調(diào)查所必不可少的手段。  近些年來，隨著涉及財務(wù)問題的貪污腐敗、商業(yè)賄賂、財務(wù)舞弊、職務(wù)犯罪、白領(lǐng)犯罪、洗黑錢等經(jīng)濟(jì)犯罪的大量出現(xiàn)，我國對法務(wù)會計理論與實務(wù)的研究、法務(wù)會計的教育與培訓(xùn)、法務(wù)會計調(diào)查與訴訟支持業(yè)務(wù)的提供已經(jīng)有了越來越強(qiáng)烈的需求。據(jù)了解，我國的公安、檢察、法院、律師事務(wù)所、審計部門以及黨的紀(jì)律檢查部門對法務(wù)會計人才以及法務(wù)會計服務(wù)活動都有了強(qiáng)烈的需求，他們迫切需要既懂法，又掌握會計審計的技術(shù)方法，能查賬，會審計，知曉訴訟程序，掌握證據(jù)規(guī)則的復(fù)合型人才。為了滿足社會對法務(wù)會計人才的需求，我國的一些高等院校（包括中國政法大學(xué)、復(fù)旦大學(xué)、中國計量學(xué)院、云南財經(jīng)大學(xué)、渤海大學(xué)、浙江財經(jīng)學(xué)院等）相繼創(chuàng)辦了法務(wù)（司法）會計專業(yè)或面向在校會計學(xué)或法學(xué)專業(yè)的學(xué)生開設(shè)了法務(wù)會計課程，受到了廣泛的歡迎。目前，我國的法務(wù)會計教育尚在起步時期，相關(guān)的教學(xué)研究與教材建設(shè)也處于嘗試與摸索之中。我國的法務(wù)會計的教學(xué)與培訓(xùn)急需一批能夠與國際法務(wù)會計教育接軌，全面涵蓋法務(wù)會計學(xué)科所涉及的各個領(lǐng)域，簡潔實用。能夠滿足各教學(xué)環(huán)節(jié)需要的高水平的教科書。

內(nèi)容概要

本書具有如下顯著特點：    1.全面涵蓋了法務(wù)會計學(xué)科所涉及的各個相關(guān)領(lǐng)域的內(nèi)容。本書不像其他同類型書籍那樣主要討論審計與財務(wù)報表問題，而是將焦點集中在大量發(fā)生的民事或刑事會計舞弊及其相關(guān)活動上.從虛假的商業(yè)估價和雇主舞弊到信息安全和反恐。    2.針對非會計專業(yè)人士的需要.提供了會計信息系統(tǒng)和審計學(xué)的基礎(chǔ)性的知識內(nèi)容。    3.全面覆蓋了與會計相關(guān)的刑事司法系統(tǒng)的內(nèi)容，包括法證科學(xué)、有組織犯罪、訴訟支持和專家證人。

作者簡介

威廉姆·S.霍普伍德，威廉姆·S.霍普伍德是佛羅里達(dá)大西洋大學(xué)會計學(xué)教授，曾獲佛羅里達(dá)大學(xué)會計學(xué)碩士和博士學(xué)位。他曾先后擔(dān)任伊利諾伊大學(xué)厄巴納一香檳分校副教授、佛羅里達(dá)州立大學(xué)教授以及休斯敦大學(xué)阿瑟·安德森席位教授。他在The Accoun6ngReview、Journal ofAccounting Research和其他主要會計期刊上發(fā)表了大量文章。

書籍目錄

PART ONE ACCOUNTING AND LEGAL FUNDAMENTALS FOR FORENSIC ACCOUNTING   Chapter 1 Introduction to Forensic Accounting      What Is Forensic Accounting?      The Forensic Accountant        Knowledge and Skills of the Forensic Accountant      Opportunities in Forensic Accounting      Forensic Accounting Organizations      Organization of This Book      Summary     Glossary     Review Questions   Chapter 2 The Forensic Accounting Legal Environment       Roadmap to the Legal System      Civil and Criminal Procedures        The Legal System and Jurisdiction        Investigations and Trials      Common-Law Crimes        Larceny        Burglary        Conspiracy        Embezzlement        Fraud (False Pretenses)        Robbery        Extortion      Arson        Solicitation      Aiding and Abetting      Federal Financial Crimes: The United States Code and Acts of Congress        18 USC 96: Racketeer Influenced and Corrupt      Organizations Act (RICO)        15 USC 78dd: Foreign Corrupt Practices Act (FCPA) of 1977       The Sarbanes-Oxley (SOX) Act of 2002        Federal Computer Intrusions Laws      Summary      Glossary      Review Questions      Discussion Questions      Bill of Rights    Chapter 3 The Sarbanes-Oxley Act of 2002      Introduction      Overview, Enforcement, and Rules and    Regulations        The SEC and the Sarbanes-Oxley Act      The Sarbanes-Oxley Act        Title 1--Public Company Accounting Oversight Board      Title 2--Auditor Independence        Title 3--Corporate Responsibility        Title 4--Enhanced Financial Disclosures        Title 5--Analyst Conflicts of lnterest        Titles 6 and 7--Commission Resources and duthority and Studies and Reports        Title 8--Corporate and Criminal Fraud Accountability        Title 9--White-Collar Crime Penalty  Enhancements        Title 10--Corporate Tax Returns        Title 11--Corporate Fraud and Accountability SOX Rules, Regulations, and Standards      Sarbanes-Oxley Compliance        The Federal Criminal Sentencing Guidelines        The COSO Reports        The COBIT Standard        ISO 27002        Comparison of the Various Models for Control Practices      SOX 404 Compliance with Small Public    Companies        Special Characteristics of Small Public Companies        How Small Public Companies Can Compensate for Their Size       ……PART WTO FORENSIC ACCOUNTING TOOLSAND TECHNIQUES  Chapter4 Forensic Science and Information  Chapter5 Information Security  Chapter6 Forensic Auditing and InvestigationPART THREE FORENSIC ACCOUNTING APPLICATIONS  Chapter7 Financial Statement Fraud  Chapter8 Employee Vendor and Other Fraud against the Organization  Chapter9 Tax fraud  Chapter10 Bankruptcy Divorce and Identity Theft    Chapter11 Organized Crime and Terrorism Investigations  Chapter12 Business Valuation  Chapter13 Dispute Resolution and Litigation Services

章節(jié)摘錄

Great care and discipline must be exercised,for any mistakes are likely to lead to irre- versible loss of evidence. Step 1：Size Up the Situation In sizing up the situation.ask questions such as these：What type of incident is being inves. tigated？who are the likely perpetrators.and how sophisticated are they？which computers were likely used or affected？When did the incident probably happen？The answers to each of these questions should be recorded in the forensic professional's notes.   How the questions are answered will affect how the investigator proceeds.The serious- ness of the matter and the sophistication of the perpetrator（s）will have the largest impact on the approach taken.If the matter is already known to be serious、consideration should be given to immediately restricting access to the suspected computers and relevant areas, and the issue should be discussed、Uith law enforcement authorities.who could bring in criminalists to process the crime scene.The forensic professional should never contami- nate a likely police crime scene.Of course.the forensic accountant or computer forensic specialist could already be a member of law enforcement,in which case the investigation will proceed after processing the crime scene if necessary.   The degree of the perpetrator's sophistication is important because it suggests possible countermeasures that she could have put in place.Some possible countermeasures are physical booby traps inside the computer,software.based self-destruct systems,and encryption.The more sophisticated the perpetrators,the more likely it is that these coun- termeasures are in place.The likelihood of countermeasures affects the degree of sophisti. cation applied to the investigation.As a general rule,the most sophisticated available investigatory methods should be used unless there is good reason to believe that unsophis. ticated perpetrators are involved. Step 2：Log Every Detail The forensic professional should keep an accurate log of every step followed.It should contain precise details,including names,dates,times,and computer serial numbers. Step 3：Conduct the Initial Survey In conducting the initial survey,the forensic professional must immediately secure the site. including any offices and computers that could be relevant to the investigation.It is als0 necessary to secure any computer servers,video security camera recordings,computerized phone records,centralized e-mail databases,relevant paper files,and so on.The objective in securing the site is to restrict access to it to those participating in the investigation；it is especially important to deny access to possible suspects.   Any relevant computers and the immediate sites around them should be photographed. Items of possible interest,such as sticky notes containing passwords,computer disks and so on,should be photographed individually with number cards placed next to them.Eacb item should logged in the forensic specialist's notebook with the date.time,and item num- ber.In situations judged to be serious enough,all investigators should wear plastic gloves during the on.site investigation to avoid damaging possible evidence.   Items collected should be placed into tamper-proof evidence bags.These bags contm various features including serialized control numbers.removable receipts With control numbers,tamper-proof seals,and chain-of-custody listings. Step 4：Assess the Possibility ofOngoing UndesirableActivity If at the time of the investigation the computer could stiu be involved in some crime 0t other actMtV of interest.

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