MUHASEBE DENETİMİNDE DOĞRULAMA TEKNİĞİ İLE İLGİLİ GELİŞMELER

Yıl 2001, Cilt: 4 Sayı: 15, 31 - 33, 15.01.2001

Nejat Bozkurt

https://doi.org/10.14783/maruoneri.735485

Öz

Confırmation of accounts receivable has been a nearly sacrosanct auditing procedures for a long vears. But American Institule of Certificated Public Accountants’ Auditing Standards Board identifıes several potential problems in the confırmation process. The nen’ SAS 67 recommends that the auditors exercise a greater amount of skepticism regarding the confırmation process because of increased levels of risk.

Anahtar Kelimeler

muhasebe, doğrulama tekniği

Kaynakça

• [1] Arens, Alvin A.; Loebbecke, J.K., Auditing, An Integrated Approach, Fifth Ed., Prentice Hail Î.E., New Jersey, 1991.
• [2] Bozkurt, Nejat, Muhasebe Denetimi, 2. Baskı, Alfa Yayınları, İstanbul, 1999, ss.50-51.
• [3] —......-, AICPA, Codifıcation Of Statement On Auditing Standarts, Chicago, 1977
• [4] ---------, AICPA ONLINE, SAS No: 67, The Confirmation Process.
• [5] ..........-, AICPA ONLINE, Code Of Professional Conduct.
• [6] Douglas, R. Carmichael, “Pitfalls in the Confirmation Process”, The CPA Journal, , V.61, June 1991, ss.54-57.
• [7] McConnell Jr, Donald K; Banks. George Y, “A Common Peer Review Problem”, Journal of Accountancv, Vol: 185. Sayı:6, June 1998, ss.39-43