Forensic audit is a specialised field in the world of accounting. 
“Forensic” means suitable for use in Court, and it is to that standard and potential outcome that forensic accountants generally have to work.”
“Forensic Accounting is the specialty practice area of accounting that describes engagements that result from actual or anticipated disputes or litigation.”
“Forensic accounting utilizes accounting, auditing and investigative skills to conduct an examination into a company’s financial statements. Forensic accountants are trained to look beyond the numbers and deal with the business reality of a situation. They are frequently used in fraud cases.”