A research on forensic audit education

Gaining profit and rivarly among companies has caused competition in world markets and caused panic in businesses by putting pressure on companies in others. Therefore, companies tried to used various acconting tricks. Definition of "Accounting fraud" may be; "deliberately falsifying and / or concealing an encrypted transaction records and documents in a way that is not real." (Selek and Arıkan, 2004, p. 21); (Irmak et al. 2002, p.39). In the last audit financial statements, these frauds attracted the attention of audit firms and caused a voice in the public opinion. Upon this, new ways were applied under the name of "forensic accountancy" by preventing accounting frauds, especially in America (Gülten and Kocaer, 2011). These resources are readily available audit firms as well as forensic accountancy profession in which new and more detailed audit is to examine whether there is the necessary and feasible in Turkey.