The forensic audit, perspective of public accounting for the fight against corruption
DOI:
https://doi.org/10.22519/22157360.707Abstract
The constant changes to which we face, the various changes that occur daily countries, we do that we are not alien or indifferent to them. Not only are changes relating to technology, expertise in the economies, we also face the revolution in the way of thinking and act on these changes. As CPAs should be alert to any change related to our profession, which is why the forensic audit is an innovative practice that gives you the possibility to open in this new field of knowledge. On this new knowledge, this article aims to show a perspective of public accounting, starting to know this new subject as an inherent practice of public accounting professionals. This article also develops the theme to provide theoretical, with a descriptive approach the subject with the most relevant aspects of the forensic audit.
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