A study on the detection of accounting errors and frauds within the scope of forensic accounting

As a result of the important financial scandals in the world, especially in the early 2000s, the economic losses reached serious levels and the disagreements in commercial relations showed that traditional methods were insufficient in detecting crimes and frauds. Thanks to globalization and technological developments, new methods and techniques have begun to be developed in the detection of these crimes and frauds. In this direction, a new branch of science called "Forensic Accounting" has emerged in many developed countries, especially the United States of America. Various methods that require expertise such as forensic accounting, litigation support, expert testimony and fraud auditing are used in the detection of accounting fraud; It has an interdisciplinary field of study related to many different disciplines such as law, accounting, auditing, criminology, psychology, statistics. Financial scandals that have had an impact on a global scale, the increase in disputes brought to court and the inadequacy of lawyers due to the need for technical knowledge and skills in many disciplines in resolving the cases before the courts have led to the emergence of the profession of forensic accounting. Despite the need for the profession of forensic accounting, which is a sub-branch of the accounting profession, there is no legal infrastructure or regulation regarding this issue in our country. Forensic accountants not only provide technical information to judges in resolving disputes related to accounting crimes and frauds, they also operate in taking measures to prevent fraud and crimes and establishing systems for this purpose. Within the scope of this study, the litigation process regarding accounting errors and frauds was completed and the case files that were decided as a result of the Regional Court of Justice and the Supreme Court were examined, and the determination and evaluation of the problems arising from the use of forensic accounting in the relevant court processes were revealed. Keywords: Accounting Error, Accounting Fraud, Forensic Accounting