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Preferred term

forensic auditing  

Definition

  • An audit is an examination of a subject; in forensic auditing, the subject is financial. Black's Law Dictionary defines the word forensic as “belonging to courts of justice.” Accordingly, forensic auditing is a financial examination within the judicial system. [Source: Encyclopedia of White-Collar and Corporate Crime; Forensic Auditing]

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URI

https://concepts.sagepub.com/social-science/concept/forensic_auditing

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