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ADLİ MUHASEBE ve ADLİ MUHASEBECİLİK MESLEĞİNİN BİR KOLU OLARAK BİLİRKİŞİLİK

Forensic Accounting And Expert Witness A Branch of Forensic Accounting Profession

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Abstract (2. Language): 
The scandals with giant firms, increase in the disagreements sent to the courts and insufficiency of the lawyers to setle these lawsuits cause to arise the profession of forensic accounting. While it is little known in Turkey, forensic accounting recently has become a fast growing field of accounting. Forensic accountants, in addition to helping judges solve the disagreements, take parts in taking precautions for frauds and crimes and setting up the systems with this aim. In this study a general information about forensic accounting profession and about the institution of expert witness a branch of forensic accounting is tried to given.
Abstract (Original Language): 
Büyük şirketler ile ilgili yaşanan skandallar, mahkemeye intikal eden uyuşmazlıklardaki artış ve mahkemelere intikal eden olayların çeşitli nedenlerle karmaşık olması nedeniyle çözümlenmesinde hukukçuların yetersiz kalması adli muhasebecilik mesleğinin doğmasına neden olmuştur. Ülkemizde fazlaca bilinmemesine karşın adli muhasebe son yıllarda, muhasebe mesleğinin hızlı gelişen alanlarından biri haline gelmiştir. Adli muhasebeciler uyuşmazlıkların çözümünde hakimlere yardım etmelerinin yanı sıra hile ve suçları önleyici tedbirlerin alınması ve bu amaca dönük sistemlerin kurulmasında da faaliyet göstermektedir.Bu çalışmanın amacı, adli muhasebecilik mesleğini ve adli muhasebeciliğin bir kolu olan bilirkişilik müessesesini tanıtmaktır.
63-71

REFERENCES

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