Abstract:

Nowadays, in the face of fraud and corruption that becomes more and more complex, the supervisory profession has also changed by the influence of corporationalization and specialization, and one of the important developments that occur in the specified process is the emergence of the profession of judicial accounting and judicial accounting. Judicial accounting is a new field that has started to be widely applied in the world over the past thirty years, covering the issues related to accounting, audit, law, research and many other fields, which are concerned with the disclosure of legal circumstances that have been brought to the courts, as well as the identification, prevention and resolution of problems such as fraud and corruption. In recent years, judicial accounting, which has often begun to be applied in the world, means taking advantage of accounting, audit and research skills in judicial issues. The purpose of this professional accountant’s work for court or legal purposes is to help the exchange of information between lawyers and accountants. Judicial accounting is an important tool in the fight against fraud and corruption, as it requires knowledge and competence in many disciplines of science, such as mathematics, statistics, psychology and information technology. In addition to helping judges resolve disputes, judicial accountants are also active in taking measures to prevent fraud and crime and creating systems for this purpose. The objective of this work is to provide information about the legal accounting profession, to explain the reasons for the historic development and appearance, to specify the process and activities subjects and to provide the necessary information about the general characteristics of the legal accounting profession, the scope of the tasks, the subjects that the legal accountants should be aware of and how to become a professional member.

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