Which of the following is a difference between a forensic accountant and an accountant or auditor?

A) A forensic accountant works with complete information, whereas an accountant or auditor works with incomplete information.
B) A forensic accountant commonly works backward, whereas an accountant or auditor typically works forward.
C) A forensic accountant works with financial ratios, whereas an accountant or auditor works with internal reports.
D) A forensic accountant uses professional skepticism while conducting the analysis, whereas an accountant or auditor has a more open mindset.

B
Explanation: B) A forensic accountant commonly works backward, using incomplete information, whereas an accountant or auditor typically works forward from the source of an economic event to its representation in the financial records.

Business

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