چکیده (انگلیسی):

Accountants have recently been subject to very unpleasant publicity following the collapse of Enron
and other major companies. There has been a plethora of accounting failures and accounting
restatements of falsified earnings, with litigations and prosecutions taking place every day. As the
FASB struggles to tighten the loopholes in accounting, and Congress and the SEC try to build
safeguards for corporate governance, one group of accountants has been quietly helping
corporations and investors alike in rebuilding confidence in financial statements. These are the
forensic accountants. The forensic accountant actively looks for fraudulent transactions and
misrepresentations. Such an accountant has a major role to play in this new environment, and
universities have the responsibility to train future accountants to adequately meet the demands of the
business world.