Özet:

With the advancement of technology unusual crimes have increased and it has become impossible to conduct audits. Due to the increase in these frauds and crimes, judicial accounting and standards have managed to survive to the present day. Technological developments that have changed from past to present by human hands affect many of our lives. Especially in financial and financial terms, of course , there are changes in the legal sense. These changes have had both positive and negative consequences. In this study, the field we are interested in is forensic accounting and the process and its effects are explained until today. Another aim of the study is to explain both the definition of forensic accounting and its historical dimension and its intersections with related fields. Forencis accounting in our country and forensic accounting perceptions in western countries are explained. With these perceptions, it has been determined that forensic accounting in Turkey has not developed more than in western countries. The historical dimension of forensic accounting and how it emerged has been mentioned. The inteesections of auditing and fraud areas and forensic accounting are explained.

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