Evaluation of problems relating to experience and expertise in the dimension of judicial accounting

The field of forensic accounting is gradually increasing its importance because of increasing the financial proliferation, economic abuses, and disputes around the world and in our country. In our country, the most common field of study of forensic accounting is expertise. The purpose of the expertise is to provide support to the judges on specific and technical issues in their field of expertise during the trial process. Today, with the increasing in the fields of specialization and sub-specialization, expertise has taken an active role in the trial phase. When we say expertise, ethical principles such as impartiality, reliability, honesty, etc. come to mind. These principles are indispensable for expertise. Because the existence of these principles is also essential for the reliability of judicial process. Problems related to the institution of expertise are not only related to its ethical principles. In general, many problems related to the institution of expertise still exist today. In this study, firstly, forensic accounting and expertise are mentioned, and then evaluations are made about the problems of the expertise institution.