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Kripto Varlıkların Denetimi: Blok Zincir Teknolojisinin Bağımsız Denetim Sürecine Etkisi

Year 2022, Volume: 25 Issue: Özel Sayı, 536 - 552, 22.09.2022
https://doi.org/10.29249/selcuksbmyd.1130790

Abstract

Günümüzde yapay zekâ kavramının literatüre dahil olması ve bu kavramın geleceğin teknolojisi olarak tanımlanması ile gelişen teknolojilerin hızı ve iş süreçlerinin dijitalleşmesi, muhasebe ve denetim alanı çalışanlarının da bu sürece hızlıca uyum sağlamalarını gerektirmektedir. Blok Zincir sayesinde veri işleme sürecinin daha hızlı ve doğru bir biçimde gerçekleşecek olması, “big data” üretimi ve veri depolama yöntemlerinin gelişmesi ile sonuçlanmaktadır. Muhasebe denetim alanı çalışanları blok zincir teknolojisine uyum sağlayabilmek amacıyla mevcut yetenek, bilgi ve becerileri geliştirmek ve genişletmek zorunda kalacaklardır. Bu çalışma kapsamında öncelikle TFRS kapsamında kripto varlık işlemlerinin muhasebeleştirilmesi incelenmiş, bu varlıkların bağımsız denetim sürecine eklenmesi ile meslek mensuplarının eğitim ve becerilerinin nasıl geliştirilmesi gerektiği örneklerle tartışılmaktadır. Çalışmanın sonuçları uyarınca kripto varlık işlemlerinin finansal tablolarda nasıl yer alacağı ve denetiminin hangi düzenlemelere bağlı olarak yapılacağına ilişkin yalnızca yol gösterici nitelikte kılavuzların bulunduğu, fakat sözü geçen konulara ilişkin uluslararası düzeyde tek bir düzenlemeye ihtiyaç duyulduğu görülmektedir. Bu uluslararası düzenleme ile bağımsız denetçilerin kripto varlıkların denetimine yönelik mesleki yeterliliklerini artıracağı öngörülmektedir.

References

  • AICPA (2022) Accounting for and Auditing of Digital Assets. https://www.aicpa.org/resources/download/accounting-for-and-auditing-of-digital-assets-practice-aid-pdf (erişim tarihi: 14 Mart 2022)
  • Alles, M. G. (2015). Drivers of the Use and Facilitators and Obstacles of the Evolution of Big Data by the Audit Profession, Accounting Horizons, 29(2), 439-449.
  • Appelbaum, D. & Smith, S. S. (2018). Blockchain Basics and Hands-on Guidance Taking the Next Step toward Implementation and Adoption. The CPA Journal. https://www.cpajournal.com/2018/06/19/blockchain-basics-and-hands-on-guidance/ (Erişim Tarihi: 15 Mart 2022)
  • Barbaroux, P. & Attour, A. (2016). Approches interactives de l’innovation et gestion des connaissances, Innovations, 1, 5-14.
  • Boillet, J. (2017). How AI will enable us to work smarter, faster. https://www.ey.com/en_gl/assurance/how-ai-will-enable-us-to-work-smarter-faster. (Erişim Tarihi: 12 Mart 2022)
  • Boillet, J. (2019). Accounting for crypto: how auditors should deal with digital assets. https://www.ey.com/en_hr/assurance/accounting_for_crypto_auditors_digital_assets (Erişim Tarihi: 11 Mart 2022)
  • CPA (2018). Audit Considerations Related to Cryptocurrency Assets and Transactions. Chartered Professional Accountants of Canada. https://www.cpacanada.ca/en/business-and-accounting-resources/audit-and-assurance/canadian-auditing-standards-cas/publications/cryptocurrency-audit-considerations (Erişim Tarihi: 15 Mart 2022).
  • Deloitte (2019). An internal auditor’s guide to blockchain: Blurring the line between physical and digital. https://www2.deloitte.com/content/dam/Deloitte/us/Documents/risk/us-risk-blockchain-for-internal-auditors.pdf (erişim tarihi: 15 Mart 2022)
  • Desplebın, O., Lux, G. & Petıt, N. (2018). L’évolution de la comptabilité, du contrôle, de l’audit et de leurs métiers au prisme de la Blockchain: une réflexion prospective, Revue Management et Avenir, 103, 137-157.
  • Elommal, N. & Manita, R. (2022). "How Blockchain Innovation could affect the Audit Profession: A Qualitative Study," Journal of Innovation Economics, De Boeck Université, vol. 0(1), pages 37-63
  • EY (2020). Why audit committees need help with technology issues. EY Reporting. https://www.ey.com/en_gl/assurance/why-audit-committees-need-help-with-technology-issues (Erişim Tarihi: 8 Mart 2022)
  • Güçlü, F. C. (2020). 10 Soruda İç Kontrol. Centrum. https://vergiport.com/yayinlar/makaleler/10-soruda-ic-kontrol-nedir.pdf (Erişim Tarihi: 14 Mart 2022)
  • Güredin, E. (1993). Denetim, Beta Basım Yayım Dağıtım, 5. Baskı
  • Hayes, R., Dassen, R., Schilder, A. & Wallage, P. (2014). Principles of auditing. An introduction to international standards on auditing, 3rd ed. Pearson. Chap 1 IIA (2017). International Standards for the Professional Practice of Internal Auditing. Lake Mary, FL: The Institute of Internal Auditors (IIA). https://na.theiia.org/standards-guidance/ (Erişim Tarihi, 12 Mart 2022)
  • IFAC 2400 (2013). Internatıonal Standard On Revıew Engagements 2400 (Revısed) Engagements To Revıew Hıstorıcal Fınancıal Statements (Effective for reviews of financial statements for periods ending on or after December 31, 2013)
  • KGK (2019a). TFRS 9: Finansal Araçlar. https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/TMS_TFRS_Setleri/2022/Kirmizi_Kitap/TFRS/TFRS%209.pdf (Erişim Tarihi: 14 Mart 2022)
  • KGK (2019b). TFRS 13: Gerçeğe Uygun Değer Ölçümü. https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/TMS_TFRS_Setleri/2022/Kirmizi_Kitap/TFRS/TFRS%2013.pdf (Erişim Tarihi: 14 Mart 2022)
  • KGK (2018a). TMS 7: Nakit Akış Tablosu. https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/TMS_TFRS_Setleri/2022/Kirmizi_Kitap/tms/TMS%207.pdf (Erişim Tarihi: 14 Mart 2022)
  • KGK (2018b). TMS 8: Muhasebe Politikaları, Muhasebe Tahminlerinde Değişiklikler ve Hatalar. https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/TMS_TFRS_Setleri/2022/Kirmizi_Kitap/tms/TMS%208.pdf (Erişim Tarihi: 14 Mart 2022)
  • KGK (2019c). TMS 21: Kur Değişiminin Etkileri. https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/TMS_TFRS_Setleri/2022/Kirmizi_Kitap/tms/TMS%2021.pdf (Erişim Tarihi: 14 Mart 2022)
  • KGK (2019d). TMS 32: Finansal Araçlar: Sunum. https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/TMS_TFRS_Setleri/2022/Kirmizi_Kitap/tms/TMS%2032.pdf (Erişim Tarihi: 14 Mart 2022)
  • KGK (2019e). TMS 38: Maddi Olmayan Duran Varlıklar. https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/TMS_TFRS_Setleri/2022/Kirmizi_Kitap/tms/TMS%2038.pdf (Erişim Tarihi: 14 Mart 2022)
  • KGK (2020). KKS 1: Finansal Tabloların Bağımsız Denetim ve Sınırlı Bağımsız Denetimleri ile Diğer Güvence Denetimleri ve İlgili Hizmetleri Yürüten Bağımsız Denetim Kuruluşları ve Bağımsız Denetçiler için Kalite Kontrol, https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/TDS/TDS_2021_Seti/KKS%201.pdf (Erişim Tarihi, 12 Mart 2022)
  • KGK (2022a). BDS 240: Finansal Tabloların Bağımsız Denetiminde Bağımsız Denetçinin Hileye İlişkin Sorumlulukları, https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/TDS/TDS_2022_Seti/bds%20240.pdf (Erişim Tarihi, 11 Mart 2022)
  • KGK (2022b). BDS 250: Finansal Tabloların Bağımsız Denetiminde Mevzuatın Dikkate Alınması, https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/TDS/TDS_2022_Seti/bds%20250.pdf (Erişim Tarihi, 11 Mart 2022)
  • KGK (2022c). BDS 265: İç Kontrol Eksikliklerinin Üst Yönetimden Sorumlu Olanlara ve Yönetime Bildirilmesi, https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/TDS/TDS_2022_Seti/BDS%20265_2022_Site.pdf (Erişim Tarihi, 11 Mart 2022)
  • KGK (2022d). BDS 315: İşletme ve Çevresini Tanımak Suretiyle “Önemli Yanlışlık” Risklerinin Belirlenmesi ve Değerlendirilmesi, https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/TDS/TDS_2022_Seti/bds%20315-2022.pdf (Erişim Tarihi, 11 Mart 2022)
  • KGK (2022e). BDS 550: İlişkili Taraflar, https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/TDS/TDS_2022_Seti/BDS%20550.pdf (Erişim Tarihi, 11 Mart 2022)
  • Gao, L. & Srivastava, R. (2011). “The Anatomy of Management Fraud Schemes: Analyses and Implications,” Indian Accounting Review.
  • Lıu, M., Wu, K. & Xu, J. J. (2019). How Will Blockchain Technology Impact Auditing and Accounting: Permissionless versus Permissioned Blockchain, Current Issues in Auditing, 13(2), 19-29.
  • Littleton, A.C., (1933). Accounting Evolution to 1900, New York: American Institute Publishing Company
  • Manıta, R., Elommal, N., Baudıer, P. & Hıkkerova, L. (2020). The Digital Transformation of External Audit and its Impact on Corporate Governance, Technological Forecasting and Social Change, 150.
  • Mıgnon, S. ve Laperche, B. (2018). La connaissance: matrice de l’innovation ouverte, Innovations, Revue d’Economie et de Management de l’Innovation, 1, 5-12.
  • Napier, C. J. (2001). Accounting history and accounting progress. Accounting History, 6(2), 7–31.
  • Prevıts, G.J., Parker, L.D. & Coffman, E.N. (1990). Accounting History: Definition and Relevance. Abacus, 26: 1-16
  • Prıce, E. (2016). Fed: Blockchain is Transformative, International Financial Law Review.
  • PWC (2019a). PwC Annual Report 2019. Building trust and making an impact.
  • PWC (2019b). Cryptographic assets and related transactions: accounting considerations under IFRS. https://www.pwc.com/gx/en/audit-services/TFRS/publications/TFRS-16/cryptographic-assets-related-transactions-accounting-considerations-TFRS-pwc-in-depth.pdf (Erişim Tarihi: 11 Mart 2022)
  • Rooney, H., Aiken, B. & Rooney, M. (2017). Q. is internal audit ready for blockchain? Technology Innovation Management Review, 7(10), 41-44.
  • Rozarıo, A. M. & Thomas, C. (2019). Reengineering the Audit with Blockchain and Smart Contracts, Journal of Emerging Technologies in Accounting, 16(1), 21-35. Skinner, R. M., Accounting Standards in Evolution, Holt, Rinehart and Winston, Canada, 1987.
  • Smıth, S. S. (2018). Blockchain Augmented Audit – Benefits and Challenges for Accounting Professionals, Journal of Theoretical Accounting Research, 14(1)
  • TBV (2021). Kri̇pto Varliklarin Vergi̇ – Muhasebe ve Deneti̇m Yönünden İncelenmesi̇ Raporu. https://bctr.org/dokumanlar/Kripto_Varliklarin_Vergi_Muhasebe_ve_Denetim_Yonunden_Incelenmesi.pdf (Erişim Tarihi: 14 Mart 2022)
  • Watts, R.L. & Zimmerman, J.L. (1986). Positive Accounting Theory, Englewood Cliffs: Prentice-Hall.
  • Wolfson, R. (2020). The Big Four Are Gearing Up to Become Crypto and Blockchain Auditors. https://cointelegraph.com/news/the-big-four-are-gearing-up-to-become-crypto-and-blockchain-auditors (Erişim Tarihi: 15 Mart 2022)
  • Vincent, N. E. & Wilkins, A. M. (2020). Challenges when auditing cryptocurrencies. Current Issues in Auditing, 14(1), A46-A58.
  • Yermack, D. (2017), Corporate Governance and Blockchains, Review of Finance, 21(1), 7-31.
  • Yohn, D. L. (2019). Why Every Company Needs a Chief Experience Officer. Organizational Culture.https://deniseleeyohn.com/wp-content/uploads/2019/06/DLYohn-HBR-Why-Every-Company-Needs-a-Chief-Experience-Officer-Article.pdf (Erişim Tarihi: 14 Mart 2022)

Audit of Crypto Assets: The Impact of Blockchain Technology on the Audit Process

Year 2022, Volume: 25 Issue: Özel Sayı, 536 - 552, 22.09.2022
https://doi.org/10.29249/selcuksbmyd.1130790

Abstract

Today, the inclusion of the concept of artificial intelligence in the literature and the definition of this concept as the technology of the future, as well as the speed of developing technologies and the digitalization of business processes, require accounting and auditing employees to quickly adapt to this process. The fact that the data processing will take place faster and more accurately results in the development of big data production and data storage methods. Auditors will have to develop and expand their existing talents, knowledge and skills in order to adapt to blockchain technology. Within the scope of this study, firstly, the accounting of crypto asset transactions within the scope of TFRS is examined, how these assets should be added to the independent audit process and how the education and skills of the professionals should be improved are discussed with examples. According to the results of the study, it is seen that there are only descriptive guides on how crypto asset transactions will be included in the financial statements and on which regulations their audit will be carried out. As there is a need for a single regulation at the international level regarding the related issues. This international regulation is expected here to increase the professional competence of independent auditors for the audit of crypto assets.

References

  • AICPA (2022) Accounting for and Auditing of Digital Assets. https://www.aicpa.org/resources/download/accounting-for-and-auditing-of-digital-assets-practice-aid-pdf (erişim tarihi: 14 Mart 2022)
  • Alles, M. G. (2015). Drivers of the Use and Facilitators and Obstacles of the Evolution of Big Data by the Audit Profession, Accounting Horizons, 29(2), 439-449.
  • Appelbaum, D. & Smith, S. S. (2018). Blockchain Basics and Hands-on Guidance Taking the Next Step toward Implementation and Adoption. The CPA Journal. https://www.cpajournal.com/2018/06/19/blockchain-basics-and-hands-on-guidance/ (Erişim Tarihi: 15 Mart 2022)
  • Barbaroux, P. & Attour, A. (2016). Approches interactives de l’innovation et gestion des connaissances, Innovations, 1, 5-14.
  • Boillet, J. (2017). How AI will enable us to work smarter, faster. https://www.ey.com/en_gl/assurance/how-ai-will-enable-us-to-work-smarter-faster. (Erişim Tarihi: 12 Mart 2022)
  • Boillet, J. (2019). Accounting for crypto: how auditors should deal with digital assets. https://www.ey.com/en_hr/assurance/accounting_for_crypto_auditors_digital_assets (Erişim Tarihi: 11 Mart 2022)
  • CPA (2018). Audit Considerations Related to Cryptocurrency Assets and Transactions. Chartered Professional Accountants of Canada. https://www.cpacanada.ca/en/business-and-accounting-resources/audit-and-assurance/canadian-auditing-standards-cas/publications/cryptocurrency-audit-considerations (Erişim Tarihi: 15 Mart 2022).
  • Deloitte (2019). An internal auditor’s guide to blockchain: Blurring the line between physical and digital. https://www2.deloitte.com/content/dam/Deloitte/us/Documents/risk/us-risk-blockchain-for-internal-auditors.pdf (erişim tarihi: 15 Mart 2022)
  • Desplebın, O., Lux, G. & Petıt, N. (2018). L’évolution de la comptabilité, du contrôle, de l’audit et de leurs métiers au prisme de la Blockchain: une réflexion prospective, Revue Management et Avenir, 103, 137-157.
  • Elommal, N. & Manita, R. (2022). "How Blockchain Innovation could affect the Audit Profession: A Qualitative Study," Journal of Innovation Economics, De Boeck Université, vol. 0(1), pages 37-63
  • EY (2020). Why audit committees need help with technology issues. EY Reporting. https://www.ey.com/en_gl/assurance/why-audit-committees-need-help-with-technology-issues (Erişim Tarihi: 8 Mart 2022)
  • Güçlü, F. C. (2020). 10 Soruda İç Kontrol. Centrum. https://vergiport.com/yayinlar/makaleler/10-soruda-ic-kontrol-nedir.pdf (Erişim Tarihi: 14 Mart 2022)
  • Güredin, E. (1993). Denetim, Beta Basım Yayım Dağıtım, 5. Baskı
  • Hayes, R., Dassen, R., Schilder, A. & Wallage, P. (2014). Principles of auditing. An introduction to international standards on auditing, 3rd ed. Pearson. Chap 1 IIA (2017). International Standards for the Professional Practice of Internal Auditing. Lake Mary, FL: The Institute of Internal Auditors (IIA). https://na.theiia.org/standards-guidance/ (Erişim Tarihi, 12 Mart 2022)
  • IFAC 2400 (2013). Internatıonal Standard On Revıew Engagements 2400 (Revısed) Engagements To Revıew Hıstorıcal Fınancıal Statements (Effective for reviews of financial statements for periods ending on or after December 31, 2013)
  • KGK (2019a). TFRS 9: Finansal Araçlar. https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/TMS_TFRS_Setleri/2022/Kirmizi_Kitap/TFRS/TFRS%209.pdf (Erişim Tarihi: 14 Mart 2022)
  • KGK (2019b). TFRS 13: Gerçeğe Uygun Değer Ölçümü. https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/TMS_TFRS_Setleri/2022/Kirmizi_Kitap/TFRS/TFRS%2013.pdf (Erişim Tarihi: 14 Mart 2022)
  • KGK (2018a). TMS 7: Nakit Akış Tablosu. https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/TMS_TFRS_Setleri/2022/Kirmizi_Kitap/tms/TMS%207.pdf (Erişim Tarihi: 14 Mart 2022)
  • KGK (2018b). TMS 8: Muhasebe Politikaları, Muhasebe Tahminlerinde Değişiklikler ve Hatalar. https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/TMS_TFRS_Setleri/2022/Kirmizi_Kitap/tms/TMS%208.pdf (Erişim Tarihi: 14 Mart 2022)
  • KGK (2019c). TMS 21: Kur Değişiminin Etkileri. https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/TMS_TFRS_Setleri/2022/Kirmizi_Kitap/tms/TMS%2021.pdf (Erişim Tarihi: 14 Mart 2022)
  • KGK (2019d). TMS 32: Finansal Araçlar: Sunum. https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/TMS_TFRS_Setleri/2022/Kirmizi_Kitap/tms/TMS%2032.pdf (Erişim Tarihi: 14 Mart 2022)
  • KGK (2019e). TMS 38: Maddi Olmayan Duran Varlıklar. https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/TMS_TFRS_Setleri/2022/Kirmizi_Kitap/tms/TMS%2038.pdf (Erişim Tarihi: 14 Mart 2022)
  • KGK (2020). KKS 1: Finansal Tabloların Bağımsız Denetim ve Sınırlı Bağımsız Denetimleri ile Diğer Güvence Denetimleri ve İlgili Hizmetleri Yürüten Bağımsız Denetim Kuruluşları ve Bağımsız Denetçiler için Kalite Kontrol, https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/TDS/TDS_2021_Seti/KKS%201.pdf (Erişim Tarihi, 12 Mart 2022)
  • KGK (2022a). BDS 240: Finansal Tabloların Bağımsız Denetiminde Bağımsız Denetçinin Hileye İlişkin Sorumlulukları, https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/TDS/TDS_2022_Seti/bds%20240.pdf (Erişim Tarihi, 11 Mart 2022)
  • KGK (2022b). BDS 250: Finansal Tabloların Bağımsız Denetiminde Mevzuatın Dikkate Alınması, https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/TDS/TDS_2022_Seti/bds%20250.pdf (Erişim Tarihi, 11 Mart 2022)
  • KGK (2022c). BDS 265: İç Kontrol Eksikliklerinin Üst Yönetimden Sorumlu Olanlara ve Yönetime Bildirilmesi, https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/TDS/TDS_2022_Seti/BDS%20265_2022_Site.pdf (Erişim Tarihi, 11 Mart 2022)
  • KGK (2022d). BDS 315: İşletme ve Çevresini Tanımak Suretiyle “Önemli Yanlışlık” Risklerinin Belirlenmesi ve Değerlendirilmesi, https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/TDS/TDS_2022_Seti/bds%20315-2022.pdf (Erişim Tarihi, 11 Mart 2022)
  • KGK (2022e). BDS 550: İlişkili Taraflar, https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/TDS/TDS_2022_Seti/BDS%20550.pdf (Erişim Tarihi, 11 Mart 2022)
  • Gao, L. & Srivastava, R. (2011). “The Anatomy of Management Fraud Schemes: Analyses and Implications,” Indian Accounting Review.
  • Lıu, M., Wu, K. & Xu, J. J. (2019). How Will Blockchain Technology Impact Auditing and Accounting: Permissionless versus Permissioned Blockchain, Current Issues in Auditing, 13(2), 19-29.
  • Littleton, A.C., (1933). Accounting Evolution to 1900, New York: American Institute Publishing Company
  • Manıta, R., Elommal, N., Baudıer, P. & Hıkkerova, L. (2020). The Digital Transformation of External Audit and its Impact on Corporate Governance, Technological Forecasting and Social Change, 150.
  • Mıgnon, S. ve Laperche, B. (2018). La connaissance: matrice de l’innovation ouverte, Innovations, Revue d’Economie et de Management de l’Innovation, 1, 5-12.
  • Napier, C. J. (2001). Accounting history and accounting progress. Accounting History, 6(2), 7–31.
  • Prevıts, G.J., Parker, L.D. & Coffman, E.N. (1990). Accounting History: Definition and Relevance. Abacus, 26: 1-16
  • Prıce, E. (2016). Fed: Blockchain is Transformative, International Financial Law Review.
  • PWC (2019a). PwC Annual Report 2019. Building trust and making an impact.
  • PWC (2019b). Cryptographic assets and related transactions: accounting considerations under IFRS. https://www.pwc.com/gx/en/audit-services/TFRS/publications/TFRS-16/cryptographic-assets-related-transactions-accounting-considerations-TFRS-pwc-in-depth.pdf (Erişim Tarihi: 11 Mart 2022)
  • Rooney, H., Aiken, B. & Rooney, M. (2017). Q. is internal audit ready for blockchain? Technology Innovation Management Review, 7(10), 41-44.
  • Rozarıo, A. M. & Thomas, C. (2019). Reengineering the Audit with Blockchain and Smart Contracts, Journal of Emerging Technologies in Accounting, 16(1), 21-35. Skinner, R. M., Accounting Standards in Evolution, Holt, Rinehart and Winston, Canada, 1987.
  • Smıth, S. S. (2018). Blockchain Augmented Audit – Benefits and Challenges for Accounting Professionals, Journal of Theoretical Accounting Research, 14(1)
  • TBV (2021). Kri̇pto Varliklarin Vergi̇ – Muhasebe ve Deneti̇m Yönünden İncelenmesi̇ Raporu. https://bctr.org/dokumanlar/Kripto_Varliklarin_Vergi_Muhasebe_ve_Denetim_Yonunden_Incelenmesi.pdf (Erişim Tarihi: 14 Mart 2022)
  • Watts, R.L. & Zimmerman, J.L. (1986). Positive Accounting Theory, Englewood Cliffs: Prentice-Hall.
  • Wolfson, R. (2020). The Big Four Are Gearing Up to Become Crypto and Blockchain Auditors. https://cointelegraph.com/news/the-big-four-are-gearing-up-to-become-crypto-and-blockchain-auditors (Erişim Tarihi: 15 Mart 2022)
  • Vincent, N. E. & Wilkins, A. M. (2020). Challenges when auditing cryptocurrencies. Current Issues in Auditing, 14(1), A46-A58.
  • Yermack, D. (2017), Corporate Governance and Blockchains, Review of Finance, 21(1), 7-31.
  • Yohn, D. L. (2019). Why Every Company Needs a Chief Experience Officer. Organizational Culture.https://deniseleeyohn.com/wp-content/uploads/2019/06/DLYohn-HBR-Why-Every-Company-Needs-a-Chief-Experience-Officer-Article.pdf (Erişim Tarihi: 14 Mart 2022)
There are 47 citations in total.

Details

Primary Language Turkish
Journal Section Derleme
Authors

Özgecan Özer 0000-0003-1115-1675

İklim Elif Umut 0000-0002-7755-6790

Early Pub Date September 19, 2022
Publication Date September 22, 2022
Submission Date June 14, 2022
Published in Issue Year 2022 Volume: 25 Issue: Özel Sayı

Cite

APA Özer, Ö., & Umut, İ. E. (2022). Kripto Varlıkların Denetimi: Blok Zincir Teknolojisinin Bağımsız Denetim Sürecine Etkisi. Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi, 25(Özel Sayı), 536-552. https://doi.org/10.29249/selcuksbmyd.1130790

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