This work is a comprehensive resource enriched with both theoretical and practical aspects that addresses accounting and auditing disciplines together with financial reporting processes. While drawing attention to the importance of accounting and auditing practices in ensuring transparency, accountability and reliability through financial statements, it also emphasizes the critical role of financial information in planning and decision-making processes. In the book, the profitability performance of Borsa Istanbul SME Industrial Index companies within the scope of Turkish capital markets is examined through financial statements and an in-depth analysis of the financial structures of SMEs is presented. How pro forma financial statements, which are an integral part of financial planning and budgeting, are an effective tool in the future projections of enterprises is discussed in another section. The importance of corporate governance in business structures is emphasized, and fraud awareness in family businesses and how these frauds are evaluated within the scope of corporate governance principles are discussed. The book also offers a practical study focusing on the accounting of inflation adjustment transactions in light of the economic developments in 2023-2024. Factors that pave the way for fraud risk in crypto asset accounting, one of the prominent problems in today's rapidly developing digital finance world, have been evaluated in detail from the perspective of financial reporting and forensic accounting. In addition, the credit and financing structures of the Turkish manufacturing sector have been addressed from the perspective of accounting and in the context of risk analysis using advanced analysis techniques such as the Restricted Boltzmann Machine. Sustainability reporting and ESG (environmental, social and governance) standards, which have gained importance on a global scale, have been analyzed comparatively with international regulations, providing readers with a comprehensive perspective on practices in different countries. This work aims to be a rich reference source for professionals, academics and students working in the field of accounting and auditing. Equipped with a theoretical framework and current application examples, this study comprehensively addresses current developments in the accounting and finance world both in Türkiye and globally.