Anyone have any thoughts on switching from audit to forensic accounting advisory type role either within or outside of Big 4? As a 2nd yr senior at PwC, I am wondering if this is a good move.

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Forensics here. Came straight in from school, but have friends who transferred from audit. Most got an immediate pay bump to put them in line with our pay vs core audit. Anyone who thinks we test 100% of transactions has no idea what they're talking about. In the midst of an investigation, we ultimately test however much the clients law firm (or the govt who is investigating) tells us to. Generally a good sample is sufficient. There are also about 8 sub-service lines in forensics, all of which are different. It's very interesting

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I'm a Senior Manager but have been in Forensics since I was a Senior Associate. No, we do lots of sampling, not 100% of population. Also, there is more analysis than testing.

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Forensic accountant here. Way more interesting than audit (in my opinion, spent a few years gauging my eyes out in Audit). I enjoy writing so drafting expert reports and not using an audit work program was very appealing to me. Very happy with my switch.

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I think it really depends what interests you. Forensic accounting is a lot of looking through records to uncover stuff. You may find this uninteresting and daunting. If you're more interested in technical accounting, I think a move to CMAAS could be better.

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Manager 1 - that is a very good point...

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BDO 1, what level are you now? Would you say Manager 1's point about looking through many records is true in your experience?

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Isn't that the definition of forensics? Performing very in depth analysis to find things that aren't immediately recognizable at first glance?

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I also hear that forensic accounting is just glorified auditing in a sense that you are substantively testing 100% of the population that is in question of fraud (eg. testing invoices to the source documents). If that is the case, that is very daunting task... i wonder if the pay is worth considering this factor & travel.

And yes, more analysis than testing

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