Perception of Commerce Graduates of Kerala State About Forensic Accounting and Investigation Standards

Abstract

Every new concept and activity requires clarification. Therefore, Government and other regulatory bodies will prepare Acts, rules, regulations and standards to concrete the idea and ensure transparency in its application. Forensic Accounting is rather a new term which needs uniform application. The purpose of the Forensic Accounting and Investigation Standards is to create such a uniformity in the Forensic Audit. The institute of Chartered Accountants of India has published a Compendium of Forensic Accounting and Investigation Standards as on February 1, 2021.It contains 13 important Forensic Accounting and Investigation Standards. It is the base of the Forensic Accounting and Investigation .Hence, the researchers want to understand the perception of Commerce Graduates of Kerala State about Forensic Accounting and Investigation Standards.