TMS/TFRS'ye Dönüstürülen Finansal Tablolarin Denetim Modelinin Özellikleri

In recent year, there has been important developments in the independent audit area in Turkey. As a result of these developments, businesses that are not operate in the capital markets but provide the criteria determined by the Council of Ministers become subject to independent audit. The aim of thi...

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Bibliographic Details
Published in:Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi 2014-10 (64)
Main Authors: Gençoglu, Ümit Gücenme, Aylin Poroy Arsoy, Ertan, Yasemin, Bora, Tuba
Format: Article
Language:eng ; tur
Subjects:
Audits
Financial statements
Online Access:Get full text
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Summary:In recent year, there has been important developments in the independent audit area in Turkey. As a result of these developments, businesses that are not operate in the capital markets but provide the criteria determined by the Council of Ministers become subject to independent audit. The aim of this study is to create a model to guide professionals relating independent audit of financial statements that were adopted TASs/TFRSs, make recommendation to auditor for detection of misrepresentation and search answer stopossible questions.
ISSN:1304-0391
2146-3042