Forensic accounting is gaining considerable attention as a rewarding and exciting field of accounting. Forensic accountants perform both fraud and non-fraud services. The American Institute of Certified Public Accountants (AICPA) released its proposed new standards for its members who perform investigation and litigation forensic accounting services in December 2018.

This second volume addresses fraud and non-fraud forensic accounting practice and performance. The author discusses forensic accounting roles and processes; forensic accounting techniques roles and responsibilities of corporate gatekeepers, including forensic accountants in creating a corporate culture of integrity and competency in preventing and discovering financial statement fraud. Also presented are challenges and opportunities in forensic accounting, and emerging issues in fraud investigation.

法务会计作为一个有价值的、令人兴奋的会计领域，正受到广泛关注。法务会计师提供欺诈和非欺诈服务。美国注册会计师协会（AICPA）于2018年12月发布了针对从事调查和诉讼法务会计服务的会员的拟议新标准。
这第二卷涉及欺诈和非欺诈法务会计实务和表现。笔者探讨了法务会计的角色和过程；法务会计技术公司把关人的角色和责任，包括法务会计在创造防止和发现财务报表欺诈的诚信和能力的企业文化方面的作用和责任。同时也提出了法务会计面临的挑战和机遇，以及欺诈调查中出现的新问题。