Araştırma Makalesi
BibTex RIS Kaynak Göster
Yıl 2017, Cilt: 6 Sayı: 1, 39 - 42, 30.12.2017
https://doi.org/10.17261/Pressacademia.2017.743

Öz

Kaynakça

  • McKee T., Modern Analytical Auditing: Practical Guidance for Auditors and Accountants, Quorum Boks, New York, 1989, SS. 5
  • KGK, http://www.kgk.sakarya.edu.tr/FileUploads/Src/de3a13f5-3322-4362-a3b7- 88cfe3e2e3e0/B%C3%B6l%C3%BCm%203_2%20ekitap%20-%204.6.%20Analitik%20Prosed%C3%BCrler.pdf, Erişim Tarihi: 24.05.2017
  • Kaval H., 2005, Muhasebe Denetimi, Gazi Kitabevi, Ankara, ss. 146
  • Choo T.M., Chua M.K., Ong C.B., Tan T.H., ,1997, “Analytical Procedures for New and Matured Industries”, Managerial Auditing Journal, 12/3, 123-134.
  • Arens A.A., Elder R.J., Beasley M.S., 2012, Auditing and Assurance Services an Integrated Approach, Fourteenth Edition, Pearson,ss. 224.
  • AICPA, Statements on Auditing Standarts No:56 Analytical Procedures, New York, 1989.
  • IFAC, International Standarts on Auditing 520: Analytical Procedures, Handbook of International Auditing, Assurence and Ethics Pronouncements, New York, 2007.
  • Blocher E., Patterson G.F., “The Use of Analytical Procedures”, Journal of Accountancy, February (1996), 53-55.
  • Fraser I.A.M., Hatherly D.J., Lin K.Z., “An Empirical Investigation of The Use of Analytical Review By External Auditors”, British Accounting Review, 29, (1997), 35-47.
  • Ameen E.C., Strawser J.R., “Investigating The Use of Analytical Procedures: An Update and Extension”, Auditing: A Journal of Practice and Theory, Vol.13, No.2, (1994), 69-76.
  • Dönmez A., Ersoy A., “Bağımsız Denetim Sürecinde Analitik İnceleme Prosedürleri: Türkiye’de SPK’dan Yetki Almış Denetim Firmaları Üzerine Bir Araştırma”, Bilig, 56, (2011), 131-132

IMPORTANCE OF REASONABLENESS TESTS AND RECOMMENDATIONS FOR ITS APPLICATIONS

Yıl 2017, Cilt: 6 Sayı: 1, 39 - 42, 30.12.2017
https://doi.org/10.17261/Pressacademia.2017.743

Öz

Objective-
Analytical procedures have higher potential compared to test of details in
terms of analysing the account relationships, detecting significant risk of
misstatement, reducing audit fieldwork and testing management assertions. In
order to get benefit of those procedures, auditors should access more entity
specific resources and invest more time in planning the audit program. In this
study, reasonableness tests that are generally used in substantive analytical
procedures are analysed through industry examples and their role in reducing
the audit risk is demonstrated.

Methodology-
In this study, case study method is used as a research methodology. The reason
of selecting this methodology is due to its relevance in accordance with the
objective of the study as well as providing an opportunity to auditors that
would like to implement reasonableness tests.  

Findings-
This study reveals, through examples that can be used in practice, that the
management claims can be tested more soundly through rationality tests when
more time is given to the stages of understanding the enterprise and planning
the audit.

Conclusion-
Among the analytical review techniques, reasonableness test is highly
effective technique for testing the relationship between non-financial
information and financial information. In order to use the reasonableness tests
more frequently in the evidence collection, understanding the enterprise, more
senior and industry specific team construction and accessing the non-financial
information by inquiring also the performance indicators used by the enterprise
are important. Agreements for longer than a year between the auditor and the
company will reinforce the auditor's accumulated knowledge on the enterprise
that will increase number of reasonableness tests.









 

Kaynakça

  • McKee T., Modern Analytical Auditing: Practical Guidance for Auditors and Accountants, Quorum Boks, New York, 1989, SS. 5
  • KGK, http://www.kgk.sakarya.edu.tr/FileUploads/Src/de3a13f5-3322-4362-a3b7- 88cfe3e2e3e0/B%C3%B6l%C3%BCm%203_2%20ekitap%20-%204.6.%20Analitik%20Prosed%C3%BCrler.pdf, Erişim Tarihi: 24.05.2017
  • Kaval H., 2005, Muhasebe Denetimi, Gazi Kitabevi, Ankara, ss. 146
  • Choo T.M., Chua M.K., Ong C.B., Tan T.H., ,1997, “Analytical Procedures for New and Matured Industries”, Managerial Auditing Journal, 12/3, 123-134.
  • Arens A.A., Elder R.J., Beasley M.S., 2012, Auditing and Assurance Services an Integrated Approach, Fourteenth Edition, Pearson,ss. 224.
  • AICPA, Statements on Auditing Standarts No:56 Analytical Procedures, New York, 1989.
  • IFAC, International Standarts on Auditing 520: Analytical Procedures, Handbook of International Auditing, Assurence and Ethics Pronouncements, New York, 2007.
  • Blocher E., Patterson G.F., “The Use of Analytical Procedures”, Journal of Accountancy, February (1996), 53-55.
  • Fraser I.A.M., Hatherly D.J., Lin K.Z., “An Empirical Investigation of The Use of Analytical Review By External Auditors”, British Accounting Review, 29, (1997), 35-47.
  • Ameen E.C., Strawser J.R., “Investigating The Use of Analytical Procedures: An Update and Extension”, Auditing: A Journal of Practice and Theory, Vol.13, No.2, (1994), 69-76.
  • Dönmez A., Ersoy A., “Bağımsız Denetim Sürecinde Analitik İnceleme Prosedürleri: Türkiye’de SPK’dan Yetki Almış Denetim Firmaları Üzerine Bir Araştırma”, Bilig, 56, (2011), 131-132
Toplam 11 adet kaynakça vardır.

Ayrıntılar

Bölüm Makaleler
Yazarlar

Huseyin Mert Bu kişi benim

Ece Bas Bu kişi benim

Hasan Melih Eren Bu kişi benim

Yayımlanma Tarihi 30 Aralık 2017
Yayımlandığı Sayı Yıl 2017 Cilt: 6 Sayı: 1

Kaynak Göster

APA Mert, H., Bas, E., & Eren, H. M. (2017). IMPORTANCE OF REASONABLENESS TESTS AND RECOMMENDATIONS FOR ITS APPLICATIONS. PressAcademia Procedia, 6(1), 39-42. https://doi.org/10.17261/Pressacademia.2017.743
AMA Mert H, Bas E, Eren HM. IMPORTANCE OF REASONABLENESS TESTS AND RECOMMENDATIONS FOR ITS APPLICATIONS. PAP. Aralık 2017;6(1):39-42. doi:10.17261/Pressacademia.2017.743
Chicago Mert, Huseyin, Ece Bas, ve Hasan Melih Eren. “IMPORTANCE OF REASONABLENESS TESTS AND RECOMMENDATIONS FOR ITS APPLICATIONS”. PressAcademia Procedia 6, sy. 1 (Aralık 2017): 39-42. https://doi.org/10.17261/Pressacademia.2017.743.
EndNote Mert H, Bas E, Eren HM (01 Aralık 2017) IMPORTANCE OF REASONABLENESS TESTS AND RECOMMENDATIONS FOR ITS APPLICATIONS. PressAcademia Procedia 6 1 39–42.
IEEE H. Mert, E. Bas, ve H. M. Eren, “IMPORTANCE OF REASONABLENESS TESTS AND RECOMMENDATIONS FOR ITS APPLICATIONS”, PAP, c. 6, sy. 1, ss. 39–42, 2017, doi: 10.17261/Pressacademia.2017.743.
ISNAD Mert, Huseyin vd. “IMPORTANCE OF REASONABLENESS TESTS AND RECOMMENDATIONS FOR ITS APPLICATIONS”. PressAcademia Procedia 6/1 (Aralık 2017), 39-42. https://doi.org/10.17261/Pressacademia.2017.743.
JAMA Mert H, Bas E, Eren HM. IMPORTANCE OF REASONABLENESS TESTS AND RECOMMENDATIONS FOR ITS APPLICATIONS. PAP. 2017;6:39–42.
MLA Mert, Huseyin vd. “IMPORTANCE OF REASONABLENESS TESTS AND RECOMMENDATIONS FOR ITS APPLICATIONS”. PressAcademia Procedia, c. 6, sy. 1, 2017, ss. 39-42, doi:10.17261/Pressacademia.2017.743.
Vancouver Mert H, Bas E, Eren HM. IMPORTANCE OF REASONABLENESS TESTS AND RECOMMENDATIONS FOR ITS APPLICATIONS. PAP. 2017;6(1):39-42.

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