Abstract:

Based on the financial information produced by the Accounting business documents with related parties (investors, banks, suppliers, etc.) To be transmitted correctly is very important. Business related parties use financial information generated by the accounting department when they decide on the business. The financial crises that took place in the shrinking world market due to rapid developments and globalization in technology have affected the whole world and once again revealed the importance of accountancy. Parallel to these developments, a forensic accounting profession has emerged that deals with financial crimes. In some cases, the judge may need special or technical information to resolve the dispute in legal cases. Expert lists of expert and real legal entities that meet the criteria for admission of expertise and who complete basic training of expertise are established by Expert Regional Committees. Specialist or technical knowledge outside the law, expertise with specific criteria, completed basic training in expertise, registered on the list of experts, and public officials and judges, as long as they serve. In legal cases dealing with the issue of accountability, the accounting expert, a sub-branch of the forensic accountant, disputes the necessary special or technical knowledge. The aim of the study is to introduce the profession of accounting expertise, which is a sub-branch of judicial accounting, in the context of the Expertise Law No. 6754, which aims to provide information on forensic accounting and to remove the problems related to the expertise profession in legal cases in late 2016 and to provide uniformity.

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