| Summary: | 碩士 === 東吳大學 === 會計學系 === 103 === America's "forensic accounting" began in 1953 published by Max Lourie, Moreover, China's "forensic accounting" later published in 2005 by Dr. Chen Ziyun；Traditional forensic accounting including providing litigation support and investigative accounting, Moreover, The development of forensic accounting including criminal investigations、company business survey、expert-witness, etc. For accountants、management、administrative organ and Litigation has its necessary existence.
On the criminal investigation and trial practice, for involving cases of social problems, for example: murder, disaster, engineering, medical malpractice, etc. Finds its way is drawing on expert advice in the field of professional；However, for cases involving financial problems, not recognized as an expert appraisal method, the distinct double standard, criminal investigation and trial personnel involved in the subjective perception. For accounting and auditing matters, investigation and trial staff does not believe this knowledge to identify particular genus, therefore no way to identify and for the fact that it finds. But in view of the increasing complexity of criminal litigation Finance, the Investigation and trial staff seems to be more emphasis on the integration of legal, accounting, auditing and Criminology of the "forensic accounting", Convenient to clarify the facts of the case.
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