المحاسبة القضائية و إمكانية تطبيقها في العراق

الملخص EN

Several attempts have been appeared in the literature to develop accountancy and accounting information.

One of the most recognized ones are those which called upon the interception between accounting and law on the one hand and the legal requirements of accounting information on the other.

Accordingly in some advanced countries, suggestions have been demonstrated since 1982 on the need to judicial accounting services, and this concept may differ from legal accounting and from the external audition practiced by official and governmental aspects or offices of auditors and accountants in private, the judicial reports output accounting guide judges in sentencing the right disputing parties on financial issues.

The research problem has been started on the basis that judicial accounting may require a group of multiple experiences because it covers a wide range of specialties, which include the words of investigations, judicial information technology, support the legal cases and disputes settlements.

This however requires skilful accountant, so the nature of work needs knowledge and good understanding to the legal procedures and methods of investigation.

Despite the fact of this privacy, we may find the developing skills provided to accountants in Arab countries in general and Iraq in particular is unable to keep coming with the real requirements of judicial accountants to work.

This achieve this goal, the research has been divided into seven parts; the first treated the concept of judicial accountancy, the second part treated the history of judicial accountancy, the third viewed the aspects of applications, forth covered the qualifications of judicial accountant, fifth discussed the difference between judicial accountancy audition, fraud revision and cheating.

Sixth one discussed the methods of judicial accounting to limit the cheating in financial reports.

The seventh was dedicated to judicial accounting and Iraq environment.

Finally, some recommendations and conclusions were suggested.