Abstract

The research deals with the role of Forensic accounting on auditing and financial arbitration in the Kingdom of Saudi Arabia. As we find that with the high rates of lawsuits and disputes, which results in the getting help for experts or accountants with experience in financial cases to show their opinions and benefit from their expertise on the judicial proceedings relating to financial disputes and the need to explain and clarify the financial information in the financial statements to help the arbitrators to take the rational decisions and also simplifying accounting terminology so that the proper decision can be reached, and all this shows the need for judicial accounting.