Final answer:
Forensic accountants rely on firsthand accounts and original documents as primary sources of information. These sources provide detailed and factual information crucial for investigations and analyses, such as diaries, interviews, and government documents. Examples include in-depth interviews, focus groups, and quantitative data.
Step-by-step explanation:
Primary sources of information regularly considered by forensic accountants include firsthand accounts and original documents that provide detailed and factual information not influenced by interpretation or analysis. Examples of these sources are diaries, eyewitness accounts, interviews, government documents, newspaper articles, and recordings of events.
In the context of forensic accounting, primary sources are essential as they serve as the raw data used in investigations. These might comprise in-depth interviews, focus groups, analysis of content sources, and quantitative data. For a forensic accountant, primary sources allow for an accurate analysis of financial information, potentially uncovering fraudulent activities or inconsistencies.
Furthermore, primary sources can be extended to materials like student-conducted interviews and surveys, or even observational notes, such as those taken while evaluating an employee's performance. To ensure thorough and objective evaluations, a reviewer would examine the subject and note specific details from the primary source, which can include quotations, anecdotes, facts, contextual information, and background information.