Forensische Buchhaltung & Audit Antizipation in Indien

Forensic accounting provides investigative functions and services to support legal disputes, aiming to understand the depth and breadth of financial fraud in any economy. The study focused on (i) accountability, (ii) reliability, and (iii) decision usefulness. Responsibilities included the detection and prevention of fraud, internal control, the extent of the auditor's legal liability, the preparation of financial statements, the auditor's objectivity, and auditing procedures. The goal of this study was to determine whether the widespread application of forensic accounting methods in auditing in India increases the likelihood of detecting fraud cases, thereby helping to reduce audit lead time. Specific objectives of this research were 1) to investigate audit anticipation in India, 2) to examine the awareness of forensic accounting in India, and 3) to explore the perception of accounting professionals regarding the responsibilities of auditors and forensic accounting.