鑑識會計是一門新興的整合性學科，係因應商務訴訟日益繁複、企業舞弊時有所聞，而由鑑識會計人員應用會計、法律、心理、資訊等專業知識，提供舞弊調查與訴訟支援等服務，協助委任人釐清經濟爭議事項。本課程結合會計系既有的財會與審計基礎教育，帶領學生進入鑑識會計之專業領域，訓練學生辨認舞弊、調查舞弊，進一步學習管控舞弊風險之方法，並培養學生未來具有擔任鑑定人、專家證人的專業素養能力與基礎法律知識。

Forensic accounting is an emerging integrated discipline. In response to the increasing complexity of business litigation and the frequent occurrence of corporate fraud, forensic accountants apply accounting, legal, psychological, information and other professional knowledge to provide services such as fraud investigation and litigation support to assist the client in clarifying economic disputes. This course combines the existing basic education in accounting and auditing of the Department of Accounting to lead students into the professional field of forensic accounting, train students to identify fraud, investigate fraud, further learn methods to manage and control fraud risks, and cultivate students' professional qualities and basic legal knowledge to serve as appraisers and expert witnesses in the future.

[依授課教師第一堂課公告為準]
1.鑑識會計服務指引第一至五號，會計師公會全國聯合會。
2.2024 ACFE Report to the Nations.
3.財金500大企業稽核師的舞弊現形課，高智敏，2020年，城邦文化事業。
4.鑑識會計與舞弊防治，許順雄，2021年，滄海書局。
5.Fraud Examination, W. Steve Albrecht, Chad O. Albrecht, Conan C. Albrecht, Mark F. Zimbelman, 2019, Cengage Learning.

[Subject to the instructor’s first class announcement]
1. Forensic Accounting Service Guidelines No. 1 to 5, National Federation of Accountants Societies.
2.2024 ACFE Report to the Nations.
3. Fraud exposure lessons from auditors of Fortune 500 companies, Gao Zhimin, 2020, City-State Cultural Undertakings.
4. Forensic Accounting and Fraud Prevention, Xu Shunxiong, 2021, Canghai Book Company.
5.Fraud Examination, W. Steve Albrecht, Chad O. Albrecht, Conan C. Albrecht, Mark F. Zimbelman, 2019, Cengage Learning.