For the scope of forensic accounting historical development of knowledge profession evaluation of Turkish Law system and development principles

Since the continuous development of technology causes change of tricks in enterprises, it is becoming increasingly difficult to determine the tricks in enterprises by traditional methods. New techniques have been developed and new concepts have been introduced in accounting literature in order to determine the tricks easier. One of these concepts, forensic accountancy has found application in many countries, especially in The United States (ABD). However, the gap in the forensic accountancy profession in our country is still increasing due to the fact that it cannot find an application area. For this reason, firstly, the general information about forensic accountancy and expert professions is given and then the professional accountants who are experts in the province of Aydın should have their attitudes towards the honesty, impartiality, legal and professional competence, expertise and qualification and secrecy characteristics that the experts should have. In order to evaluate the data collected, the results are analyzed. Keywords: Forensic Accounting, Forensic Accounting, Expert