Akuntansi forensi adalah penerapan disiplin akuntansi dalam arti luas, termasuk

auditing, pada masalah hukum untuk menyelesaikan hukum di dalam atau di

luar pengadilan.
Akuntansi forensik adalah pebnerapan disiplin akuntansi dalam arti luas,
termasuk auditing, pada masalah hukum untuk penyelesaian hukum di dalam
atau di luar pengadilan, di sektor publik maupun privat.
Akuntansi forensik dipraktikan dalam bidang yang luar, seperti:
a. Dalam penyelesaian sengketa antar individu
b. Di perusahaan swasta dengan berbagai bentuk hukum, perusahaan
tertutup atau yang memperdagangkan saham atau obligasi di bursa, joint
venture, special purpose companies.
c. Di perusahaan yang sebagian atu seluruh sahamnya dimiliki negara, baik
dipusat maupun daerah (BUMN, BUMD)
d. Di departemen/kementerian, pemerintah pusat dan daerah, MPR,
DRP/DPRD, dan lembaga-lembaga negara lainnya, mahkamah (seperti
Mahkamah Konstitusi dan Mahkamah Yudisial), komisi-komisi (sperti KPU
dan KPPU, yayasan, koperasi, Badan Hukum Milik Negara, Badan Lauyanan
Umum, dan seterusnya.
Disiplin dan profesi forensik lainnya
Dalam percakapan sekari-hari, orang awam akrab dengan istilah dokter forensik
dan laboraturium forensik (disingkat labfor)

Kotak 1.1

Forensic anthropologist Specialist who can determine whether or not

bones pr other remains are human in origin and, if
so, reveal details about how the victim died and
how they appeared in life.
Forensic chemist Specialist in the analyses of drugs, dyes, paint
samples and other chemicals involvesd in crimes.
Forensic dentist Specialist in examining the teeth of murder or
accdent victims for idenfification purposes, and for
comparison with bite-mark evidence at crime
scenes.
Forensic document Specialist in examining forget documents and
investigator forged signatures
Forensic entomologist Specialist in different types of insect life which
may be found on corpses or at murder scenes, as
an indication of the time, season an weather when
a crime may have been committed
Forensic geologist Specialist in the characteristics of soil samples,
and what these can reveal in terms of the
movement of a victim or suspect
Forensic pathologist Specialist pathologist responsible for carrying out
autopsies of murder victims and recording of
evidence found on or in the body as to the manner
and time of death
Forensic photographer Specialist who record forensic evidence on film at
the crime scene or in the forensic laboratory
Forensic Exoerts who evaluate a murder scene and victim
psychiatrist/psychologist to produce a possible psychological profile of the
murderer
Forensic serologist Specialist uin the study pf blood and other bodily
fluids in addition to DNA for identifying suspects
Sumber: David Owen, Hidden Evidence (Periplus, 2000), hlm. 236