MUHASEBE DENETİMİNDE ÖNEMLİLİK PLANLAMASI

Yıl 1997, , 217 - 223, 01.01.1997

Sinan Aslan

https://doi.org/10.14783/maruoneri.727143

Öz

Materiality is the magnitude of an omission or nıisstatement of accomıting information. Materiality is both an accounting and an audit concept. As an accounting concept materiality relater to management's accuracy in recording and disclosing the company's activities in the financial statements. Accounting materiality is concerned with known errors and perhaps, likely errors arising from accounting estimates. As an audit concept, materiality relates not only to known and likely errors, but also to possible further (undetected) errors in the financial statements.
It is the of this article time a free exchange of decisions on materiality cases world overcome these handicaps.

Anahtar Kelimeler

Muhasebe, Muhasebe Denetimi, Önemlilik Planlaması

Kaynakça

• [1]-ARENS, Alvin A.,LEOBBECKE, James K. Audıting, An Integrated Approach Prentice Hall International Editions, Fifth Edition, 1991, s.245.
• [2]- JENNİGS, M., KNEER, D.C., RECKERS, P.M.J., "A Rexamination of the Concept of Matetrialitv Views of Auditors, Users and officers of Court”, A Journal of Practice and Theory, Vol.6, No. 2, Sring 1987, s. 114.
• [3] -READ, WJ., Mitchell, J.E, AKRESH, A.K, “Plamung Materiality and SAS No: 47.” Journal of Accountancy, December, 1987, S.72.
• [4] -JOHNSON, J.R., LAMMERT, J.C., MCKEE,' T:E., PUSHKIN, A.B. YON, D.L., Auditing, Fourth Edition, Dame Publication Inc. 1991, s. 149.150
• [5] -MAYDER, A.G. DOUCET, M.S WARREN C.S. Audıtor's “materiality.Rudiments of internal Accounting Control Weaknesses” Auditing, A Journal of Practice and Theory, Vol. 9, Nol., Fail, 1989, s.73.
• [6]-HİCKS, Emest L, Materiality: A Uselful Audit Tool, The Journal of Accountancy, July, 1962, s.63.
• [7]-GLIY, D.M., ALDERMAN, C.W„ WINTERS, A.S, auditing, Second Edition, Harcourt Brace Jovanovich Publishers, 1990. s. 165.
• [8]-ECERMAN, R..C., FULLISON1, W.A, “Disgasition of Avdit retected errors: Some Evidence on Evovative materiality,” Avditing. A Journal of practice and Theory, Vol. 10, Nol, .Spring, 1991, s.23
• [9] -CARPENTER, B.W. DIRSMTTH, M. W. GUPTA, P.P “Materiality Judgments and Avdit Firm Culture” Accounting Organizations and Society. Vol, 19, N. 4’5, s.3.‘55.
• [10] -CHARLES, I., Materiality: A Faction to Consider, Accountancy April, 1 990, s. 88.
• [11]-CASTER, P., “An Empirical Study of Accounts' Receivable Confirmatio.ns as Audit Evıdlence'> Avditing A Journal of Practice and Theory, Vol.9. No:3 Fail, 1990, s.79
• [12]-CARMICHAEL, RR, ve WILLINGHAM, J J. Auditing Concepts and Methods. A Gord to Current Auditing Theory and Practice, Fifth Edition. Mc Graw-Hill International Editions, 1989, s.207- 208,