Muhasebe
adli muhasebe
İngilizce: forensic accounting
Türkçe Tanım
Dolandiricilik, zimmete gecirme, mali tablo yaniltmasi veya diger duzensizlikleri tespit etmek icin finansal kayitlari inceleyen ve bulgularini hukuki islemlerde kullanima uygun sekilde ureten uzmanlasmis bir muhasebe dallidir. Adli muhasebeciler mali islemleri incelemek ve varliklarin izini surmek icin muhasebe, denetim ve sorusturma becerilerini uygular. Calismalari dava destegi, duzenleyici yaptIrim islemleri ve sikintili islemlerde durum tespiti sorusturmalarinda zaruridir.
English Definition
A specialised branch of accounting that investigates financial records to detect fraud, embezzlement, financial misstatement, or other irregularities, producing findings suitable for use in legal proceedings. Forensic accountants apply accounting, auditing, and investigative skills to examine financial transactions and trace assets. Their work is essential in litigation support, regulatory enforcement actions, and due diligence investigations in distressed transactions.