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BAĞIMSIZ DENETİMDE İÇ KONTROL YAPISININ TANINMASI VE KONTROL RİSKİNİN DEĞERLENDİRİLMESİ

Year 1995, Volume: 1 Issue: 2, 29 - 34, 10.01.1995
https://doi.org/10.14783/maruoneri.706214

Abstract

Ülkemizde yürürlükte bulunan yeminli
mali müşavirlik ve sermaye piyasası kanunu
mevzuatına bağlı olarak çalışan denetçilerin
yapma durumunda oldukları denetimlerde,
denetlenen işletmenin iç kontrol yapısının dikkate
alınması istenmektedir. Burada amaç varolan
iç kontrol yapısının durumuna göre denetçilerin
çalışmalarını düzenleyebilmeleridir.

References

  • ALDERMAN,C.Wayne,THOMPSON, James H.,"Audit Risk:How to Analyze it in Planning an Andit",The Practical Accountant,Februaıy,1987.
  • ARENSAlvin A,LOEBBECKE,James K.,Auditmg-An Integrated Approach,Fifth Edition,Prentice Hail İnter.Edit. New Jersey,1991.
  • BARBER,Barry,BIANCO-BEST,Mimi,,,SAS no 55-Heip Has Amwed", Journal of Accountancy,September,1990.
  • BISHOP,WiUiam G.,"Intemal Control-What's That”,Intemal Auditor, June,1991.
  • CARMICHAEL,D.R.,WILLINGHAM,John J.,Auditing Concepts and Methods, Fifth Edition, McGRAWHill İnter.Edit. 1989.
  • CHARLES,lan."Audit Risk,Materialty and the Examiner", Accountancy,May,1990.
  • GÜREDİN,Ersin,Denetim,5.Baskı,Beta Yay.,İstanbuI,1993.
  • GUY,Dan M.,ALDERMAN,C.Wayne,WINTERS,Alan J.,Anditing, Second Edition,Harcourt Brace Jouanovich Pub.USA,1990.
  • HUBBARD D.Thomas,JOHNSON,Johnny R.,Auditing,Fouxth Edition, Darne Pub.USA, 1991.
  • O’REILLY.Vincent M.,HIRSCH,Muxray B.,DEFLIESE,Philip L., JAENICKE,Hemy R„ Montgomery’s Auditing. Eleventh EditionJohn Willey-Sons, New York,1990.
  • TEMKİN,Robert H.,Wınters,Alan J.,"SAS no.55:The Auditofs New Responsibilty for Intemal Conta)!”,Journal of Accountancy, May,1988.
Year 1995, Volume: 1 Issue: 2, 29 - 34, 10.01.1995
https://doi.org/10.14783/maruoneri.706214

Abstract

References

  • ALDERMAN,C.Wayne,THOMPSON, James H.,"Audit Risk:How to Analyze it in Planning an Andit",The Practical Accountant,Februaıy,1987.
  • ARENSAlvin A,LOEBBECKE,James K.,Auditmg-An Integrated Approach,Fifth Edition,Prentice Hail İnter.Edit. New Jersey,1991.
  • BARBER,Barry,BIANCO-BEST,Mimi,,,SAS no 55-Heip Has Amwed", Journal of Accountancy,September,1990.
  • BISHOP,WiUiam G.,"Intemal Control-What's That”,Intemal Auditor, June,1991.
  • CARMICHAEL,D.R.,WILLINGHAM,John J.,Auditing Concepts and Methods, Fifth Edition, McGRAWHill İnter.Edit. 1989.
  • CHARLES,lan."Audit Risk,Materialty and the Examiner", Accountancy,May,1990.
  • GÜREDİN,Ersin,Denetim,5.Baskı,Beta Yay.,İstanbuI,1993.
  • GUY,Dan M.,ALDERMAN,C.Wayne,WINTERS,Alan J.,Anditing, Second Edition,Harcourt Brace Jouanovich Pub.USA,1990.
  • HUBBARD D.Thomas,JOHNSON,Johnny R.,Auditing,Fouxth Edition, Darne Pub.USA, 1991.
  • O’REILLY.Vincent M.,HIRSCH,Muxray B.,DEFLIESE,Philip L., JAENICKE,Hemy R„ Montgomery’s Auditing. Eleventh EditionJohn Willey-Sons, New York,1990.
  • TEMKİN,Robert H.,Wınters,Alan J.,"SAS no.55:The Auditofs New Responsibilty for Intemal Conta)!”,Journal of Accountancy, May,1988.
There are 11 citations in total.

Details

Primary Language Turkish
Journal Section Eski Sayılar
Authors

Nejat Bozkurt This is me

Publication Date January 10, 1995
Published in Issue Year 1995 Volume: 1 Issue: 2

Cite

APA Bozkurt, N. (1995). BAĞIMSIZ DENETİMDE İÇ KONTROL YAPISININ TANINMASI VE KONTROL RİSKİNİN DEĞERLENDİRİLMESİ. Öneri Dergisi, 1(2), 29-34. https://doi.org/10.14783/maruoneri.706214

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Öneri

Marmara UniversityInstitute of Social Sciences

Göztepe Kampüsü Enstitüler Binası Kat:5 34722  Kadıköy/İstanbul

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