Resumo

CARDENAS GOMEZ, Royler; RUIZ MALBAREZ, Mayra Consuelo  e  POZO CEBALLOS, Sergio. Projection of Accounting and Forensic Audit in view of Financial Fraud. Cofin [online]. 2021, vol.15, n.1, e03.  Epub 01-Jan-2021. ISSN 2073-6061.

This article summarizes the conceptual framework of accounting and forensic auditing. It addresses its historical background, evolution, characteristics, importance, objectives, fields of use, as well as the techniques and specific tasks for its application to different users, establishing in each case the differences between both concepts. Finally, the interrelations between accounting and forensic auditing are determined according to the different types of fraud that exist.

Palavras-chave : audit; accounting; business fraud..

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