Valuation standards are outlined to help practitioners and firms looking to understand how to apply VS section 100 guidelines appropriately and compliantly.
Learning Objectives
- Learning Outcomes
- Identify the unique characteristics of information gathering in forensic engagements.
- Identify the forensic accountant’s role in discovery, and common discovery tools and processes in forensic engagements.
- Identify the importance of interviewing as an evidence-gathering technique and the potential legal issues relating to interviews in forensic engagements.
- Identify the types of observational and open-source evidence that can be gathered by practitioners.
- Determine effective strategies to collect evidence through observation and open-source research.
- Determine the forensic practitioner’s role in collecting, preserving, and retaining evidence, including meeting legal requirements.
- Identify best practices, potential pitfalls, and strategies for evidence collection, preservation, custody, and retention activities.
- Determine the appropriate thematic, qualitative, and quantitative approaches for specific types of forensic engagements.
- Determine strategies to successfully incorporate technology into forensic engagements.