Exploratory study on gathering evidences and forms of evidences for successful forensic audit

Abstract

Evidence is one of the powerful tool required to complete any forensic accounting assignment successfully, keeping in mind this requirement author has tried to elaborate on term evidence its meaning and the different forms in this research paper. This clarity of idea will also help forensic auditor for giving decision on many forensic audits. The researcher has tried to explain in detail the evidence, importance of evidence, forms of evidence and techniques for gathering the evidences in this paper.