Yıl 2021, Cilt , Sayı 20, Sayfalar 45 - 62 2021-01-25

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

Mustafa ÜÇ [1] , Alba KRUJA [2]


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.
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.
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Birincil Dil en
Konular İşletme
Bölüm Makaleler
Yazarlar

Orcid: 0000-0002-4327-4138
Yazar: Mustafa ÜÇ
Kurum: Epoka University
Ülke: Albania


Orcid: 0000-0002-6902-1489
Yazar: Alba KRUJA
Kurum: Epoka University
Ülke: Albania


Tarihler

Yayımlanma Tarihi : 25 Ocak 2021

APA Üç, M , Kruja, A . (2021). Organization of Audit Profession in Albania from the Perspective of Auditing Regulations . Muhasebe ve Finans Tarihi Araştırmaları Dergisi , (20) , 45-62 . Retrieved from https://dergipark.org.tr/tr/pub/muftad/issue/60034/867641