Forensic Accounting and the Process of Forensic Accounting Profession.

      Аннотация: Global effective corporate and auditing scandals experienced in especially 21. Century and has re-emphasized all auditing practices causes the concept of forensic accounting. Forensic accounting functions as a bridge between law and accounting sciences, and it plays an active role in determination, prevention and deterrence of fraud and corruption mostly experienced in corporate and in the legal process initiated against fraud and corruption. Forensic accounting requires to have knowledge and skills in many fields particularly accounting, auditing and law, and many other branches of science such as statistics, mathematics, information technology, and psychology; so it is important tool in the fight against fraud and corruption.

Ключевые слова: Forensic Accounting, Fraud and Corruption, Forensic Accounting Profession