Forensic Accounting
Forensic Accounting utilizes accounting, auditing, and investigative skills to conduct an examination into a company's financial statements. Thus, providing an accounting analysis that is suitable for court.
Investopedia Commentary
Forensic accountants are trained to look beyond the numbers and deal with the business reality of a situation. They are frequently used in fraud cases.
Related Links
Off-Balance-Sheet Entities: The Good, The Bad And The Ugly
Cooking The Books 101
See also: Accounting, Cook the Books, Cookie Jar Accounting, GAAP, Voodoo Accounting