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TÜRKİYE AÇISINDAN İLERİYE YÖNELİK FİNANSAL BİLGİLERİN İNCELENMESİ

Yıl 2017, Cilt: 17 Sayı: 52, 109 - 126, 01.10.2017

Öz

Bu çalışma, Uluslararası Denetim ve Güvence Standartları altında yer alan GDS 3400 İleriye Yönelik FinansalBilgilerin İncelenmesi standardı çerçevesinde işletme yönetimi ve meslek mensuplarının bu süreçteki rol ve sorumluluklarını belirlemeyi amaçlamaktadır. Buna göre, meslek mensuplarının bu çerçevedeki rolü ile ilgili çeşitlikonularda tartışmalar incelenmiş ve ileriye yönelik finansal bilgilerin doğal yapısı gereği daha detaylı tanımlamalar içeren kılavuzların geliştirildiği gözlenmiştir. Çalışmada, Türkiye’de genel olarak ileriye yönelik finansalbilgilerin incelenmesi konusuna meslek mensuplarının yaklaşımlarını ve ileriye yönelik beklentilerini araştırmakamacıyla uygulanan anket çalışması ile mevcut durumunun tespiti yapılmaktadır

Kaynakça

  • AICPA, Prospective financial information: with conforming changes as of March 1, 2009, New York: AICPA, 2009.
  • APB, Prospective financial information- a discussion paper; responses received, London: Auditing Practices Board, 1998.
  • Akdoğan, Nalan, Tekdüzen Muhasebe Sisteminde Maliyet Muhasebesi Uygulamaları, Gazi Kitabevi, 8. Baskı, 2009.
  • Bell, T. ve Wright, A. M., Auditing practice, Research, and Education: A Productive collaboration, New York: American Institute of Certified Public Accountants, 1995.
  • Berlinger, R. W. ve Robbins, W. B., Using forecasts and projections to raise capital, Journal of Accounting, Auditing and Finance, 1: 347–352, 1986.
  • Brackney, K. S. ve Helms, G. L., Practice Notes: A Survey of Attestation Services, Auditing: A Journal of Practice and Theory, C:XV, 2: 85-98, 1996.
  • Corless, J. C. ve Norgaard, C. T., User reactions to CPA reports on forecasts, Journal of Accountancy, 46–54, 1974.
  • Davey, A., Working with prospective financial information, Corporate Finance Guideline, London: ICAEW Corporate Finance Faculty, 23: 1-15, 2001.
  • Dev, S. ve Webb, M., The accuracy of company profit forecasts, Journal of Business Finance, 4:26–39, 1972.
  • Elliott, R. K. ve Pallais, D. M., Prospective Financial Statements: Guidelines for a Growing Practice Area. Journal of Accountancy, 157: 56-69, 1984.
  • Esendemirli, E., Annual Reports: A Bridge between Past and Future, MODAV 10. Uluslararası Muhasebe Konferansı, İstanbul, 2013.
  • FEE, Analysis of responses to FEE discussion paper on the auditor’s involvement with the new EU Prospectus Directive, Brussels: FEE, 2005.
  • Groot, T. L. C. M., Environmental strategy, corporate strategy, performance measurement and the creation of economic value, European Accounting Association Annual Congress, Refereed Conference Proceedings, April, 2001.
  • Hodgkinson, R., The Future of Reporting, www.accountancymagazine.com, 2003.
  • ICAEW, 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, 2003.
  • Johnson, D. A. ve Pany, K., Forecasts, auditor review and bank loan decisions, Journal of Accounting Research, 22: 731–743, 1984.
  • Mak, Y. T., The accuracy and bias of profit forecasts in New Zealand prospectuses, Accounting Forum,14: 43–65, 1990.
  • Mcconomy, B. J., Bias and Accuracy of Management Earnings Forecasts: An Evaluation of the Impact of Auditing, Contemporary Accounting Research, 15: 2, 1998.
  • Özer Tamer, Ö., Uluslararası Denetim ve Güvence Standartları Çerçevesinde Geleceğin Denetimi, Basılmamış Doktora Tezi, 2013.
  • PwC. Corporate Reporting: From Compliance to Competitive Edge, http://www.pwc.com/en_GX/gx/corporatereporting/assets/pdfs/Thought.piece. survey.Competitive.Edge.2011.pdf, 2011.
  • Rankin, L. J. ve Sharp, F. C., Are CPA Firms Jumping on the New Assurance Services Bandwagon?, The Ohio CPA Journal, Ekim-Aralık, 15-19, 2000.
  • Reed, R. O., Assurance Services: The Expansion of the CPAs’ Traditional Services in Local CPA Firms, The Journal of Applied Business Research, C:XVII, 1: 15-28, 2001.
  • Rodgers, W. ve Housel, T., Investment decision making in the high technology industry: implications for the accounting profession, European Accounting Association Annual Congress, Refereed Conference Proceedings, April, 2001.
  • Rodgers W. ve Housel, T. J., The effects of environmental risk ınformation on auditors’ decisions about prospective financial statements, European Accounting Review, 13(3): 523-540, 2004.
  • Ruhnke, K. ve Lubitzsch, K., Determinants of the maximum level of assurance for various assurance services, International Journal of Auditing, 14: 233–255, 2010.
  • Schelluch, P. ve Gay, G., Assurance provided by auditors’ reports on prospective financial information: implications for the expectation gap. Accounting and Finance, 46: 653–676, 2006.
  • Shafer, W.E. ve Morris, R.E., Small Practitioners’ Views on New Assurance Services, National Public Accountant, C:XLIII, 10: 26-29, 1998.
  • KGK, TMS 12 Gelir Vergileri, Türkiye Muhasebe Standartları, <http:// www.kgk.gov.tr/contents/files/TFRS_2013 /TMS/TMS12.pdf>, 2013a.
  • KGK, TMS 16 Maddi Duran Varlıklar, Türkiye Muhasebe Standartları, < http://www.kgk.gov.tr/contents /files/TFRS_2013/TMS/TMS16.pdf>, 2013b.
  • KGK, TMS 2 Stoklar, Türkiye Muhasebe Standartları, http://www.kgk.gov.tr/ contents/files/TFRS_2013/ TMS/TMS2.pdf, 2013c.
  • KGK, TMS 36 Varlıklarda Değer Düşüklüğü, Türkiye Muhasebe Standartları, < http:// www.kgk.gov.tr/contents /files/TFRS_2013/TMS/TMS36.pdf>, 2013d.
  • KGK, TMS 37 Karşılıklar, Koşullu Borçlar ve Koşullu Varlıklar, Türkiye Muhasebe Standartları, < http://www. kgk.gov.tr/contents/files/ TFRS_2013/TMS/ TMS37.pdf>, 2013e.
  • KGK, TMS 38 Maddi Olmayan Duran Varlıklar, Türkiye Muhasebe Standartları, < http: //www.kgk.gov.tr/contents/files/TFRS_2013/TMS/TMS38.pdf>, 2013f.
  • KGK, GDS 3400 İleriye Yönelik Finansal Bilgilerin İncelenmesi, Türkiye Denetim Standartları, https://www.kgk.gov.tr/contents/files/BDS/GDS_3400.pdf, 2014.
  • Yanık, S. ve Türker, İ., Sürdürülebilirlik ve Sosyal Sorumluluk Raporlamasındaki Gelişmeler (Tümleşik Raporlama), İstanbul Üniversitesi Siyasal Bilgiler Fakültesi Dergisi, 47: 291-308, 2012.

THE EXAMINATION OF PROSPECTIVE FINANCIAL INFORMATION IN TURKEY

Yıl 2017, Cilt: 17 Sayı: 52, 109 - 126, 01.10.2017

Öz

This research investigates the role and responsibilities of company managements and auditors within the scopeof ISAE 3400: The Examination of Prospective Financial Information under International Auditing and AssuranceStandards IAAS . Accordingly, the research finds out that many countries have been developed a more detailedintroductory guide for the examination of PFI especially for the practitioners. This study additionally undertakesa survey to the auditors that will take role in examining the PFI in order to determine their opinions and expectations about the audit of future-oriented information in Turkey

Kaynakça

  • AICPA, Prospective financial information: with conforming changes as of March 1, 2009, New York: AICPA, 2009.
  • APB, Prospective financial information- a discussion paper; responses received, London: Auditing Practices Board, 1998.
  • Akdoğan, Nalan, Tekdüzen Muhasebe Sisteminde Maliyet Muhasebesi Uygulamaları, Gazi Kitabevi, 8. Baskı, 2009.
  • Bell, T. ve Wright, A. M., Auditing practice, Research, and Education: A Productive collaboration, New York: American Institute of Certified Public Accountants, 1995.
  • Berlinger, R. W. ve Robbins, W. B., Using forecasts and projections to raise capital, Journal of Accounting, Auditing and Finance, 1: 347–352, 1986.
  • Brackney, K. S. ve Helms, G. L., Practice Notes: A Survey of Attestation Services, Auditing: A Journal of Practice and Theory, C:XV, 2: 85-98, 1996.
  • Corless, J. C. ve Norgaard, C. T., User reactions to CPA reports on forecasts, Journal of Accountancy, 46–54, 1974.
  • Davey, A., Working with prospective financial information, Corporate Finance Guideline, London: ICAEW Corporate Finance Faculty, 23: 1-15, 2001.
  • Dev, S. ve Webb, M., The accuracy of company profit forecasts, Journal of Business Finance, 4:26–39, 1972.
  • Elliott, R. K. ve Pallais, D. M., Prospective Financial Statements: Guidelines for a Growing Practice Area. Journal of Accountancy, 157: 56-69, 1984.
  • Esendemirli, E., Annual Reports: A Bridge between Past and Future, MODAV 10. Uluslararası Muhasebe Konferansı, İstanbul, 2013.
  • FEE, Analysis of responses to FEE discussion paper on the auditor’s involvement with the new EU Prospectus Directive, Brussels: FEE, 2005.
  • Groot, T. L. C. M., Environmental strategy, corporate strategy, performance measurement and the creation of economic value, European Accounting Association Annual Congress, Refereed Conference Proceedings, April, 2001.
  • Hodgkinson, R., The Future of Reporting, www.accountancymagazine.com, 2003.
  • ICAEW, 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, 2003.
  • Johnson, D. A. ve Pany, K., Forecasts, auditor review and bank loan decisions, Journal of Accounting Research, 22: 731–743, 1984.
  • Mak, Y. T., The accuracy and bias of profit forecasts in New Zealand prospectuses, Accounting Forum,14: 43–65, 1990.
  • Mcconomy, B. J., Bias and Accuracy of Management Earnings Forecasts: An Evaluation of the Impact of Auditing, Contemporary Accounting Research, 15: 2, 1998.
  • Özer Tamer, Ö., Uluslararası Denetim ve Güvence Standartları Çerçevesinde Geleceğin Denetimi, Basılmamış Doktora Tezi, 2013.
  • PwC. Corporate Reporting: From Compliance to Competitive Edge, http://www.pwc.com/en_GX/gx/corporatereporting/assets/pdfs/Thought.piece. survey.Competitive.Edge.2011.pdf, 2011.
  • Rankin, L. J. ve Sharp, F. C., Are CPA Firms Jumping on the New Assurance Services Bandwagon?, The Ohio CPA Journal, Ekim-Aralık, 15-19, 2000.
  • Reed, R. O., Assurance Services: The Expansion of the CPAs’ Traditional Services in Local CPA Firms, The Journal of Applied Business Research, C:XVII, 1: 15-28, 2001.
  • Rodgers, W. ve Housel, T., Investment decision making in the high technology industry: implications for the accounting profession, European Accounting Association Annual Congress, Refereed Conference Proceedings, April, 2001.
  • Rodgers W. ve Housel, T. J., The effects of environmental risk ınformation on auditors’ decisions about prospective financial statements, European Accounting Review, 13(3): 523-540, 2004.
  • Ruhnke, K. ve Lubitzsch, K., Determinants of the maximum level of assurance for various assurance services, International Journal of Auditing, 14: 233–255, 2010.
  • Schelluch, P. ve Gay, G., Assurance provided by auditors’ reports on prospective financial information: implications for the expectation gap. Accounting and Finance, 46: 653–676, 2006.
  • Shafer, W.E. ve Morris, R.E., Small Practitioners’ Views on New Assurance Services, National Public Accountant, C:XLIII, 10: 26-29, 1998.
  • KGK, TMS 12 Gelir Vergileri, Türkiye Muhasebe Standartları, <http:// www.kgk.gov.tr/contents/files/TFRS_2013 /TMS/TMS12.pdf>, 2013a.
  • KGK, TMS 16 Maddi Duran Varlıklar, Türkiye Muhasebe Standartları, < http://www.kgk.gov.tr/contents /files/TFRS_2013/TMS/TMS16.pdf>, 2013b.
  • KGK, TMS 2 Stoklar, Türkiye Muhasebe Standartları, http://www.kgk.gov.tr/ contents/files/TFRS_2013/ TMS/TMS2.pdf, 2013c.
  • KGK, TMS 36 Varlıklarda Değer Düşüklüğü, Türkiye Muhasebe Standartları, < http:// www.kgk.gov.tr/contents /files/TFRS_2013/TMS/TMS36.pdf>, 2013d.
  • KGK, TMS 37 Karşılıklar, Koşullu Borçlar ve Koşullu Varlıklar, Türkiye Muhasebe Standartları, < http://www. kgk.gov.tr/contents/files/ TFRS_2013/TMS/ TMS37.pdf>, 2013e.
  • KGK, TMS 38 Maddi Olmayan Duran Varlıklar, Türkiye Muhasebe Standartları, < http: //www.kgk.gov.tr/contents/files/TFRS_2013/TMS/TMS38.pdf>, 2013f.
  • KGK, GDS 3400 İleriye Yönelik Finansal Bilgilerin İncelenmesi, Türkiye Denetim Standartları, https://www.kgk.gov.tr/contents/files/BDS/GDS_3400.pdf, 2014.
  • Yanık, S. ve Türker, İ., Sürdürülebilirlik ve Sosyal Sorumluluk Raporlamasındaki Gelişmeler (Tümleşik Raporlama), İstanbul Üniversitesi Siyasal Bilgiler Fakültesi Dergisi, 47: 291-308, 2012.
Toplam 35 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Araştırma Makalesi
Yazarlar

Özgecan Özer

Yayımlanma Tarihi 1 Ekim 2017
Yayımlandığı Sayı Yıl 2017 Cilt: 17 Sayı: 52

Kaynak Göster

APA Özer, Ö. (2017). TÜRKİYE AÇISINDAN İLERİYE YÖNELİK FİNANSAL BİLGİLERİN İNCELENMESİ. Muhasebe Ve Denetime Bakış, 17(52), 109-126.