مجلة الدراسات التجارية والاقتصادية المعاصرة
Volume 6, Numéro 2, Pages 230-245
2023-07-20
The Role Of Forensic Accounting In Detecting Tax Evasion And Fraud - A Case Study In The Office Of A Forensic Accountant Expert -
Authors : Ykhlef Imane .
Abstract
Throuth this stady, we aim to highlight the role of forensic accounting expertise in exposing the various methods of tax evasion and fraud, and we relied on the deductive approach using the description tool, with regard to judicial or forensic accounting, as for a case study in the office of forensic accountant. We relied on the analytical approach, where did we study a case that was presented to judicial experience by the Judicial Council. In order to investigate her accounting and tax file. One of the most important finding of this stady is that forensic accounting is tasked with investigation to detect fraud by order of a judicial party. Whoever practices forensic accounting is not just an ardinary accountant or auditor, rather, it practiced by someone who has extensive knowledge in his field, has great degree of experience, and is fully and sufficiently aware of the laws and regulations and their updates, in order to make a judicial decision.
Keywords
Forensic Accounting, Judicial Investigation, Tax Evasion, Tax Fraud.
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