The accountant as an expert witness: a basic guide to forensic accounting
Professional accountants, once trained, qualified ad working, become aware of a constant need to broaden their horizons by acquiring that most essential of elements: experience. At first, their world is likely to be limited to the collection, tabulation, analysis and presentation of financial and economic information. But an account with an enquiring mind and an increasing depth of experience can begin to build experience into expertise.
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