دور المحاسبة القضائية في التنبؤ بحدوث الازمات المالية : دراسة نظرية

Abstract

Targeted research to identifytthe concept, objectives and areas of New forensic Accounting branch in the field of accounting, and the necessities of the practice of forensic accounting, in addition to identifying the skills and qualifications of forensic accountant. Where that legal disputes relating tto fraud in the financial reports of the companies are not taken to aonsult accountants and auditors thereon, leading to delay the specialvprovisions, or even that the provisions exporting may be incorrect Ifdue to lack of knowledge that can be provided by accountants andmuditors as consultants and experts in the judiciary, "accountants forensic". The research concluded that there is a difference between the skills and areas of the forensic accountant and nomial accountant and the external auditor, and that forensic accounting is a mix between the concepts of investigation and litigation and the knowledge of accounting, finance and auditing to prevent and detect fraud andsfraud in the financial statements and the investigation for financial scandals that suspected and thefi of assets, and that the judiciary needs to experts and consultants from accountants to take advantage of them in the inquiry procedure and discover the extent of sincerity Information financial Statements, and opinion in lawsuits relating to financial irregularities and fraud in the financial statements, and forensic accounting important role in predicting the occurrence df financial crises . Find the need to recommend publication of riforensic accounting concepts at both academic and professional, and the need to embrace the idea of a new forensic accounting as a profession in the field of accounting and grant certificates to which they relate to do in the detection and prevention of fraud in the financial statements.