The concept of significant risk is explained together with the risk of material misstatement in the International Standards on Auditing. The factors related with these risks are also explained in the standards. It is considered that there can be a relation between the factors “existence of risk derived from fraud” and “existence of risks derived from the significant transactions with related parties” and “existence of risks derived from significant transactions that are outside the normal transactions of the entity and/or appear to be unusual transactions” which may cause significant risk. In this study, this relation is analyzed by a logistic regression model and it is concluded that there is a meaningful relation between them.
Uluslararası Denetim Standartlarında önemli risk kavramı, önemli yanlışlık riski kavramı ile birlikte açıklanmaktadır. Standartlarda bu risklere ilişkin etkenler açıklanmaktadır. Bu etkenlerden önemli riske neden olabilen “hile kaynaklı riskin varlığı” etkeninin, “ilişkili taraflarla yapılan önemli işlemlerden kaynaklanan risklerin varlığı” ve “işletmenin olağan faaliyetlerinin dışında kalan ve/veya olağan dışı görünen önemli işlemlerden kaynaklanan risklerin varlığı” etkenlerinin kendi arasında da bir ilişkinin olabileceği düşülmektedir. Çalışmada bu ilişki lojistik regresyon modeli ile incelenmiş ve bu etkenler arasında anlamlı bir ilişki olduğu sonucuna ulaşılmıştır.
Primary Language | Turkish |
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Subjects | Business Administration |
Journal Section | MAIN SECTION |
Authors | |
Publication Date | March 31, 2015 |
Submission Date | October 31, 2014 |
Published in Issue | Year 2015 Volume: 17 Issue: 1 |
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