GELECEĞİN DENETİMİ – İLERİYE YÖNELİK FİNANSAL BİLGİLERİN İNCELENMESİ

Yıl 2017, Cilt: 19 Sayı: 1, 134 - 165, 30.03.2017

Özgecan Özer

Öz

Bu çalışma, Uluslararası Denetim ve Güvence Standartları altında yer alan ISAE 3400 İleriye Yönelik Finansal Bilgilerin İncelenmesi (GDS 3400) standardı çerçevesinde bu bilgilerin sınıflandırılması, hazırlanması, raporlanması ve incelenmesi sürecini araştırmaktadır. Çalışmada, çeşitli ülkelerin standartlara yakınsama çalışmaları doğrultusunda düzenledikleri mevzuatlar ve tartışma raporları incelenerek, günümüzde uygulanan veya uygulanması önerilen model ve teknikler incelenmektedir.

Anahtar Kelimeler

Güvence Standartları, İleriye Yönelik Finansal Bilgi, GDS 3400

AUDIT OF FUTURE – THE EXAMINATION OF PROSPECTIVE FINANCIAL INFORMATION

Öz

This research investigates the process of classification, preparation, reporting and examination of prospective financial information (PFI) within the scope of ISAE 3400: The Examination of Prospective Financial Information under International Auditing and Assurance Standards (IAAS). Regarding the convergence of standards, the study aims to analyse the regulations and discussion reports of some countries and examine the models and techniques that are applied or proposed today.

Anahtar Kelimeler

Assurance Standards, Prospective Financial Information, ISAE 3400

Kaynakça

• AICPA. 2009. Prospective Financial Information: with Conforming Changes as of March 1, 2009. New York: AICPA.
• AICPA. 2013. Report of the Special Committee on Assurance Services (The Elliott Report). http://www.aicpa.org/InterestAreas/FRC/AssuranceAdvisoryServices/Pages/AssuranceServicesCD.aspx (Erişim Tarihi: 23.03.2013).
• Arens, A. A., Randal J. E. ve Mark, S. B. 2006. Auditing and Assurance Services: An Integrated Approach, Prentice Hall.
• ASIC. 2011. Regulatory Guide 170: Prospective Financial Information, ASIC. http://download.asic.gov.au/media/1240943/rg170-010411.pdf (Erişim Tarihi: 11.05.2011).
• Burns, R. B. 2000. Introduction to Research Methods, Fourth Edition, Sage Publications.
• Cuthbertson, K., ve Nitzsche, D. 2005. Quantitative Financial Economics: Stocks, Bonds and Foreign Exchange, John Wiley & Sons.
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• ICAEW. 2003. Prospective Financial Information - Guidance for UK Directors, London: ICAEW. https://www.icaew.com/-/media/corporate/files/technical/financial-reporting/information-for-better-markets/ifbm/pfi.ashx (Erişim Tarihi: 25.04.2011).
• IFAC. 2012. International Standard on Assurance Engagements (ISAE) 3400 http://www.ifac.org/system/files/downloads/b013-2010-iaasb-handbook-isae-3400.pdf (Erişim Tarihi: 25.04.2011).
• Jauch, L. R., & Glueck, W. F. 1988. Business Policy and Strategic Management, Singapore: McGraw-Hill, Fifth Edition.
• NZICA. 1996. Financial Reporting Standard (FRS) No. 29, New Zealand Institute of Chartered Accountants. https://www.ipsasb.org/system/files/meetings/files/0308.pdf (Erişim Tarihi: 25.04.2011).
• KGK. 2014. GDS 3400 İleriye Yönelik Finansal Bilgilerin İncelenmesi. Türkiye Denetim Standartları, https://www.kgk.gov.tr/contents/files/BDS/GDS_3400.pdf (Erişim Tarihi: 18.10.2016).
• Kopczynski, F. J. 1996. Prospective Financial Statement Analysis, John Wiley and Sons, Inc.