MUHASEBE DENETİMİNDE ÖNEMLİLİK PLANLAMASI

Sinan Aslan

doi:10.14783/maruoneri.727143

MUHASEBE DENETİMİNDE ÖNEMLİLİK PLANLAMASI

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

Ayrıntılar

Birincil Dil

Türkçe

Konular

-

Bölüm

Araştırma Makalesi

Yazarlar

Sinan Aslan ^* Bu kişi benim
Türkiye

Yayımlanma Tarihi

1 Ocak 1997

Gönderilme Tarihi

13 Haziran 1996

Kabul Tarihi

-

Yayımlandığı Sayı

Yıl 1997 Cilt: 1 Sayı: 6

DOI

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

IZ

https://izlik.org/JA49RP48WH

Kaynak Göster

RIS / Bibtex

APA

Aslan, S. (1997). MUHASEBE DENETİMİNDE ÖNEMLİLİK PLANLAMASI. Öneri Dergisi, 1(6), 217-223. https://doi.org/10.14783/maruoneri.727143

AMA

1.Aslan S. MUHASEBE DENETİMİNDE ÖNEMLİLİK PLANLAMASI. Öneri Dergisi. 1997;1(6):217-223. doi:10.14783/maruoneri.727143

Chicago

Aslan, Sinan. 1997. “MUHASEBE DENETİMİNDE ÖNEMLİLİK PLANLAMASI”. Öneri Dergisi 1 (6): 217-23. https://doi.org/10.14783/maruoneri.727143.

EndNote

Aslan S (01 Ocak 1997) MUHASEBE DENETİMİNDE ÖNEMLİLİK PLANLAMASI. Öneri Dergisi 1 6 217–223.

IEEE

[1]S. Aslan, “MUHASEBE DENETİMİNDE ÖNEMLİLİK PLANLAMASI”, Öneri Dergisi, c. 1, sy 6, ss. 217–223, Oca. 1997, doi: 10.14783/maruoneri.727143.

ISNAD

Aslan, Sinan. “MUHASEBE DENETİMİNDE ÖNEMLİLİK PLANLAMASI”. Öneri Dergisi 1/6 (01 Ocak 1997): 217-223. https://doi.org/10.14783/maruoneri.727143.

JAMA

1.Aslan S. MUHASEBE DENETİMİNDE ÖNEMLİLİK PLANLAMASI. Öneri Dergisi. 1997;1:217–223.

MLA

Aslan, Sinan. “MUHASEBE DENETİMİNDE ÖNEMLİLİK PLANLAMASI”. Öneri Dergisi, c. 1, sy 6, Ocak 1997, ss. 217-23, doi:10.14783/maruoneri.727143.

Vancouver

1.Sinan Aslan. MUHASEBE DENETİMİNDE ÖNEMLİLİK PLANLAMASI. Öneri Dergisi. 01 Ocak 1997;1(6):217-23. doi:10.14783/maruoneri.727143