Öz

Denetim, ekonomik operasyonlar ve olaylar hakkındaki iddialara ilişkin kanıtların objektif olarak elde edilmesi ve değerlendirilmesinden oluşan sistematik bir süreçtir. 1990'lardan sonra sosyalist bir rejimden gelen, gelişmekte olan bir ülke olarak Arnavutluk, sosyalist ve merkezi bir ekonomiden serbest piyasa ekonomisi kurallarının uygulandığı bir kamu ekonomisine geçerek derin bir dönüşüm sürecinden geçiyor. Bu çalışmanın amacı, Arnavutluk'ta 1990'lı yıllardan günümüze denetim mesleği, yasal düzenlemeler ve eğitim alanında yaşanan tarihsel gelişmeleri incelemektir.

Anahtar Kelimeler

• Dış ve iç denetim
• Profesyonel organizasyonlar
• Yasal düzenlemeler
• Eğitimsel gelişmeler
• Arnavutluk

Organization of Audit Profession in Albania from the Perspective of Auditing Regulations

Öz

Auditing is a systematic process of objectively obtaining and evaluating evidence regarding assertions about economic operations and events to ascertain the degree of correspondence between those assertions and established criteria and communicating the results to interested users. Albania as a developing country, coming from a socialist regime after the 1990s, is passing through a deep transformation process passing from a socialist and centralized economy to a public economy where the free market economy rules are applied. Objectives of this study are to analyze the historical developments from 1990`s up to now of the auditing profession, legal regulations and education in Albania.

Anahtar Kelimeler

• External and internal auditing
• Professional organization
• Legal regulations
• Educational developments
• Albania

Kaynakça

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3. Eighth Council Directive of 10 April 1984 based on Article 54 (3) (g) of the Treaty on the approval of persons responsible for carrying out the statutory audits of accounting documents (84/253/EEC), http://ec.europa.eu/internal_market/auditing/directives/index_en.htm
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28. http://www.mash.gov.al/arsimi_larte/universitet-private.html, Erişim Tarihi: 27.07.2019.