In today's advanced commercial and economic fields, it is a known fact that businesses have applied to various financial tricks and secret policies to strengthen their financial situation. Businesses also aim to reduce or fully dispose of their obligations through these secret policies and financial tricks. When these goals are achieved, the inaccuracies in the financial data of businesses have also adversely affected data related to the country's economy, resulting in incorrect information made available to the public in both micro and macro economic terms.. For these reasons, financial control of businesses is being conducted by independent organizations, and compliance with relevant laws, regulations, and standards is determined, and businesses are trying to share their financial situation with the public correctly and clearly. In order to be more clear about the adverse situations that may lead to legal consequences during the audit process, people who are equipped with special training in both accounting and law are needed. This is where the concepts of forensic accounting and forensic accountants come into play. In this study, topics such as forensic accounting, forensic accountants, independent audit and independent audit are to be explained as to how forensic accounting is used.