Relationship Between Fraud Auditing and Forensic Accounting
Keywords:Fraud, Fraud Auditing, Forensic Accounting
In the study, the survey were applied to the work groups registered to the members of Chamber of Certified Public Accountants in Aydın. 193 members of the profession were reached. Their ideas were consulted about fraud auditing and forensic accounting. It was tried to fraud the reasons for fraud of the individuals and the companies, the people who fraud more and the behavioral charasteristics of the fraudsters. It was also mentioned about the regulations in our counrty and in the World about fraud and the issue, how effective these regulations, were studied were. The precautions and tools to find out the fraud and to prevent them were evaluated. Besides, the knowledge of the members of the profession were consulted about in which fields forensic accounting serve, the contributions to the avaiable profession, the participation into the inspectorial process and its effects. The gathered information as a result of the survey were analysisedwith the program SPSS for Windows 22.0. The test Man-Whitney-U was used for the analysis of the information between two indepent groups, the test Kruskall Whallis was used for comperation of the information among more than two indepent groups. The test Man-Whitney-U was used for the analysis of the differences as a follow-up of the test Kruskall Whallis.
How to Cite
The Author(s) must make formal transfer of copyright for each article prior to publication in the International Journal of Contemporary Economics and Administrative Sciences. Such transfer enables the Journal to defend itself against plagiarism and other forms of copyright infringement. Your cooperation is appreciated. You agree that copyright of your article to be published in the International Journal of Contemporary Economics and Administrative Sciences is hereby transferred, throughout the World and for the full term and all extensions and renewals thereof, to International Journal of Contemporary Economics and Administrative Sciences.
The Author(s) reserve(s): (a) the trademark rights and patent rights, if any, and (b) the right to use all or part of the information contained in this article in future, non-commercial works of the Author's own, or, if the article is a "work-for-hire" and made within the scope of the Author's employment, the employer may use all or part of the information contained in this article for intra-company use, provided the usual acknowledgements are given regarding copyright notice and reference to the original publication.
The Author(s) warrant(s) that the article is Author's original work, and has not been published before. If excerpts from copyrighted works are included, the Author will obtain written permission from the copyright owners and shall credit the sources in the article. The author also warrants that the article contains no libelous or unlawful statements, and does not infringe on the rights of others. If the article was prepared jointly with other Author(s), the Author agrees to inform the co-Author(s) of the terms of the copyright transfer and to sign on their behalf; or in the case of a "work-for-hire" the employer or an authorized representative of the employer.
The journal is registered with the ISSN : 1925-4423.
IJCEAS is licensed under a Creative Commons Attribution 4.0 International License.
This license lets others distribute, remix, tweak, and build upon your work, even commercially, as long as they credit you for the original creation. This is the most accommodating of licenses offered. Recommended for maximum dissemination and use of licensed materials.