Forensic accounting and examination of a case study

Expeditious developments in the technology have changed the quality and compositions of the criminal deceptions and acts compared to those in the past. Detection of offences committed by using new methods and techniques has been impossible with conventional methods. All these issues including tremendous increase of criminal deceptions comitted by different employees and establishments in both companies and business life and their economical burden; commnercial and economical conflicts; increase of applications aiming to mislead users of financial statements have broadened the context of accounting and thus, lead to foundation of new professional branch named "Forensic Accounting"Forensic Accounting, which has widespread use of several applications in developed countries such as USA, currently uses methods of different scientific departments. Forensic accountants are currently acting in implying precautions for criminal deseptions and offences and providing the systems to enable this purpose along with assisting the judges about the managment of disaggrements. In general, detalied information about forensic accounting, forensic accountant and the methods they have used were given in the study.