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TMS/TFRS’ye Dönüştürülen Finansal Tabloların Denetim Modelinin Özellikleri

Year 2014, Issue: 64, 1 - 26, 01.10.2014

Ümit Gücenme Gençoğlu Aylin Poroy Arsoy Yasemin Ertan Tuba Bora

https://doi.org/10.25095/mufad.396487

Abstract

Ülkemizde son yıllarda bağımsız denetim alanında önemli gelişmeler yaşanmış ve bu gelişmeler sonucunda sermaye piyasasında faaliyette bulunmayan ancak Bakanlar Kurulu tarafından belirlenen kriterleri sağlayan işletmeler de bağımsız denetime tabi hale gelmiştir. Bu çalışmanın amacı, vergi muhasebesi ve vergi denetimi anlayışının hakim olduğu ülkemizde TMS/TFRS’ye uyumlu hale dönüştürülmüş finansal tabloların bağımsız muhasebe denetiminin gerçekleştirilmesinde meslek mensubuna yol gösterici olabilecek bir örnek model oluşturmak, özellikli konular üzerinde durarak denetçiye yanlış beyan tespiti için önerilerde bulunmak ve bazı olası sorulara cevap aramaktır.

Keywords

TMS/TFRS Bağımsız Denetim Standartları.

Audit Model Characteristics ofTASs/TFRSsAdapted Financial Statements

Year 2014, Issue: 64, 1 - 26, 01.10.2014

Ümit Gücenme Gençoğlu Aylin Poroy Arsoy Yasemin Ertan Tuba Bora

https://doi.org/10.25095/mufad.396487

Abstract

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.

Keywords

TASs/TFRSs Independent Audit Standart.

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Details

Other ID JA24GH75VC
Journal Section Research Article
Authors

Ümit Gücenme Gençoğlu This is me

Aylin Poroy Arsoy This is me

Yasemin Ertan This is me

Tuba Bora This is me

Publication Date October 1, 2014
Submission Date October 1, 2014
Published in Issue Year 2014 Issue: 64

Cite

APA Gençoğlu, Ü. G., Arsoy, A. P., Ertan, Y., Bora, T. (2014). Audit Model Characteristics ofTASs/TFRSsAdapted Financial Statements. The Journal of Accounting and Finance(64), 1-26. https://doi.org/10.25095/mufad.396487
AMA Gençoğlu ÜG, Arsoy AP, Ertan Y, Bora T. Audit Model Characteristics ofTASs/TFRSsAdapted Financial Statements. The Journal of Accounting and Finance. October 2014;(64):1-26. doi:10.25095/mufad.396487
Chicago Gençoğlu, Ümit Gücenme, Aylin Poroy Arsoy, Yasemin Ertan, and Tuba Bora. “Audit Model Characteristics ofTASs/TFRSsAdapted Financial Statements”. The Journal of Accounting and Finance, no. 64 (October 2014): 1-26. https://doi.org/10.25095/mufad.396487.
EndNote Gençoğlu ÜG, Arsoy AP, Ertan Y, Bora T (October 1, 2014) Audit Model Characteristics ofTASs/TFRSsAdapted Financial Statements. The Journal of Accounting and Finance 64 1–26.
IEEE Ü. G. Gençoğlu, A. P. Arsoy, Y. Ertan, and T. Bora, “Audit Model Characteristics ofTASs/TFRSsAdapted Financial Statements”, The Journal of Accounting and Finance, no. 64, pp. 1–26, October 2014, doi: 10.25095/mufad.396487.
ISNAD Gençoğlu, Ümit Gücenme et al. “Audit Model Characteristics ofTASs/TFRSsAdapted Financial Statements”. The Journal of Accounting and Finance 64 (October 2014), 1-26. https://doi.org/10.25095/mufad.396487.
JAMA Gençoğlu ÜG, Arsoy AP, Ertan Y, Bora T. Audit Model Characteristics ofTASs/TFRSsAdapted Financial Statements. The Journal of Accounting and Finance. 2014;:1–26.
MLA Gençoğlu, Ümit Gücenme et al. “Audit Model Characteristics ofTASs/TFRSsAdapted Financial Statements”. The Journal of Accounting and Finance, no. 64, 2014, pp. 1-26, doi:10.25095/mufad.396487.
Vancouver Gençoğlu ÜG, Arsoy AP, Ertan Y, Bora T. Audit Model Characteristics ofTASs/TFRSsAdapted Financial Statements. The Journal of Accounting and Finance. 2014(64):1-26.