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ADLİ MUHASEBE VE ADLİ MUHASEBECİLİK MESLEĞİNE GENEL BİR BAKIŞ (A General Outlook to Forensic Accounting and to the Profession of Forensic Accountancy)

2019; RELX Group (Netherlands); Linguagem: Inglês

1556-5068

Cevdet Kızıl, Vedat Akman, Burak Yılmaz,

Legal Issues in Turkey

Turkish Abstract: Gunumuzde giderek daha karmasik duruma gelen hile ve yolsuzluklar karsisinda denetim meslegi de kurumsallasma ile uzmanlasmanin etkisiyle degisime girmistir ve belirtilen surecte gerceklesen en onemli gelismelerden biri adli muhasebe ve adli muhasebecilik mesleginin ortaya cikmasidir. Adli muhasebe, dunyada son otuz senede yogun bir sekilde uygulanmaya baslanan, muhasebe, denetim, hukuk, arastirmacilik ve bunun gibi bircok alanla alakali konulari kapsayarak mahkemelere intikal etmis hukuki durumlarin aciga cikarilmasi ile ilgilenen, ayni zamanda hile ve yolsuzluk gibi problemlerin belirlenmesi, engellenmesi ve cozumuyle de alakali yeni bir alandir. Son senelerde, Dunya’da sikca uygulanmaya baslanan adli muhasebe; adli problemlerde muhasebeden, denetimden ve arastirma yetkinliklerinden yararlanmayi ifade etmektedir. Mahkeme veya hukuki amaclar icin yapilan bu uzman muhasebeci calismalarinda maksat, avukatlar ile muhasebeciler arasindaki bilgi alisverisine yardimci olmaktir. Adli muhasebe; oncelikle muhasebe, denetim ve hukuk olmakla birlikte matematik, istatistik, psikoloji ve bilgi teknolojileri gibi bircok bilim dalinda bilgi ve yetkinlik sahibi olmayi gerektirdiginden hile ve yolsuzluklar ile mucadele etmede onemli bir aractir. Adli muhasebeciler uyusmazliklarin cozumunde hakimlere yardim etmelerinin yaninda, hile ve suclarin onune gecmek icin onlemlerin alinmasi ve bu amaca yonelik sistemlerin olusturulmasinda da faaliyet gostermektedir. Bu calismasinin hedefi, adli muhasebecilik meslegi hakkinda bilgi vermek, tarihi gelisimi ve ortaya cikis sebeplerini aciklamak, islem sureci ve faaliyet konularini belirtmek ve adli muhasebecilik mesleginin genel ozellikleri, gorev kapsami, adli muhasebecilerin bilgi sahibi olmasi gereken konulari ve nasil meslek mensubu olunduguyla ilgili gerekli bilgileri vererek aciklamalarda bulunmaktir. English Abstract: The accounting profession has experienced changes as a result of institutionalization and specialization in the face of frauds and corruptions, which have become more complex today. One of the most significant developments that has occured through this process is the emergence of forensic accounting and profession of forensic accountancy. Forensic accounting is now exercised more extensively in the world, especially considering the last thirty years. It covers various fields such as accounting, auditing, law, research and other related areas. Forensic accounting is interested in revealing the truth about legal cases, which are passed to the court. Also, it is still considered as a new branch that is related to determining, preventing and solving problems such as fraud and corruption. Forensic accounting which is frequently used in the world in recent years states taking advantage of accounting, auditing and research techniques for legal cases. The aim behind the mentioned expert accounting practices for court and legal purposes is to assist the information exchange among lawyers and accountants. Forensic accounting is an important tool to challenge fraud and corruption, since it requires knowledge and competence in numerous scientific fields such as accounting, auditing, law, mathematics, statistics, psychology and information technologies. Forensic accountants not only help judges to solve controversies, but they also assist in taking measures to avoid fraud and crime, as well as establishing systems for that goal. The aim of this study is to provide information about the profession of forensic accounting, explain the historical development and emergence reasons of forensic accounting, state its process and operating scope, express the general characteristics of forensic accounting and emphasize the task scope of forensic accountants in addition to put forward required knowledge by forensic accountants and the path to forensic accounting profession.