THE IMPORTANCE AND ADEQUACY of the FORENSIC ACCOUNTING EDUCATION IN TURKEY : A APPLICATION ON CPA PROFESSIONALS

Abstract

Today, with the increasing world population and consumption culture, the country's economies and financial structures are growing very rapidly. These growths also cause various forensic problems. An important part of these problems that we mentioned in our article are various financial events that occur against the laws of the country. Among these financial events, there may be unrecorded activities that are not taxed; It may also involve damaging various countries, individuals, institutions and organizations. One of the biggest duties of the justice systems is to prevent these crimes before they occur. However, it is not always possible to prevent crimes with the development of technology at a dizzying pace, the amount of money circulating in the world is increasing day by day, the emergence of various sociocultural cases. These cases, which occur almost all over the world, cause great economic losses for the country and businesses. These cases, which are the subject of forensic accounting, are; There may be situations such as money laundering, tax evasion, unfair earnings, or manipulations to mislead business partners, investors, the government and other circles who are users of financial statements. The emergence of all these negative factors makes the Forensic Accounting profession more and more important day by day. This situation increases the need for experts in their fields every day in order to eliminate or minimize crimes. These specialists, besides their professional knowledge; They are resistant, intuitive and creative professionals who can wonder about the events. The borders of forensic accountancy in our country have not been fully drawn and has not reached a legal status. However, they are defined as “forenis accounting” in the United States and serve the relevant people and institutions with the principles and standards they have created for this profession. For this reason, in the literature review section of our study, the forensic accounting system in this country and various cases will be mentioned.