This is the second of a two-part article comparing the roles of the auditor and the forensic accountant, specifically their differing objectives, responsibilities, professional standards, and engagement terms. In this article, the author discusses gathering evidence, potential audit procedures, and reporting. Introduction In the first article, discussing the differences between an audit and a forensic investigation, the objectives, responsibilities, professional standards, engagement, risk assessment, the concept of materiality, and building the right team were compared. In this article, the differences in the gathering of evidence and in reporting responsibilities for forensic accountants and auditors are examined. The auditor and forensic…