Abstract
Purpose- The purpose of this study is to emphasize the importance of analytical review techniques under ISA 520 in the Independent Auditing process.
Methodology- Independent Auditing Standards will be referred to detailly. The impact of the Analytical Review Techniques on the Independent Audit Process will be determined.
Findings- It has been determined that Analytical Review Techniques have been used during the completion of Independent Audit's implementation of planning, material accuracy tests and audits
Conclusion- Analytical Investigation Techniques are techniques that are widely used in Independent Audit and are an effective audit technique.
References
- Bozkurt, N. (2014). Muhasebe denetimi. İstanbul: Alfa Yayınları.
- Knapp, C. A., Knapp, M. A. (2001). The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures. Accounting, Organizations and Society, 2001, vol. 26, issue 1, 25-37.
- Kavut, L., Taş, O., Şavlı, T. (2009). Uluslararası denetim standartları kapsamında bağımsız denetim. İSMMMO, 2009 KGK. Türkiye denetim standartları BDS 520 analitik prosedürler.
- Koskivaara, E. (2004). Artificial neural networks in analytical review procedures. Managerial Auditing Journal, 19(2), 2004: 192 s.191-223.
- Koskivaara, E. (2007). Integrating analytical procedures into the continuous audit environment. Journal of Information Systems and Technology Management, Vol. 3, No. 3, 2007, p. 331-346.
Abstract
Amaç- Bu çalışmanın amacı, Uluslararası Bağımsız Denetim Standartları’ndan olan BDS 520 Analitik İnceleme Tekniklerinin bağımsız denetim sürecindeki önemini vurgulamaktır.
Yöntem- Bağımsız Denetim Standartları ayrıntılı olarak incelenecektir. Analitik İnceleme Tekniklerinin Bağımsız Denetim sürecine etkisi tespit edilecektir.
Bulgular- Analitik İnceleme Tekniklerinin, Bağımsız Denetimin planlama, maddi doğruluk testleri uygulama ve denetimin tamamlanması aşamasında kullanıldığı tespit edilmiştir.
Sonuç- Analitik İnceleme Teknikleri, Bağımsız Denetimde yaygın olarak kullanılan tekniklerden olup, etkin bir denetim tekniğidir.
References
- Bozkurt, N. (2014). Muhasebe denetimi. İstanbul: Alfa Yayınları.
- Knapp, C. A., Knapp, M. A. (2001). The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures. Accounting, Organizations and Society, 2001, vol. 26, issue 1, 25-37.
- Kavut, L., Taş, O., Şavlı, T. (2009). Uluslararası denetim standartları kapsamında bağımsız denetim. İSMMMO, 2009 KGK. Türkiye denetim standartları BDS 520 analitik prosedürler.
- Koskivaara, E. (2004). Artificial neural networks in analytical review procedures. Managerial Auditing Journal, 19(2), 2004: 192 s.191-223.
- Koskivaara, E. (2007). Integrating analytical procedures into the continuous audit environment. Journal of Information Systems and Technology Management, Vol. 3, No. 3, 2007, p. 331-346.
Details
| Primary Language | Turkish |
|---|---|
| Journal Section | Articles |
| Authors | |
| Publication Date | September 1, 2018 |
| Published in Issue | Year 2018 Volume: 7 Issue: 1 |
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