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A Comparison of Turkish and International Regulations Regarding Public Oversight about Independent Audit

Yıl 2016, Cilt: 8 Sayı: 1, - , 18.04.2016

Öz

The authority of forming and publishing independent auditing standards is given to Public Oversight Accounting and Auditing Standards Authority by Turkish Commercial Code numbered 6102. Nonetheless, there is certain criticism proposing that oversighting function could not be performed properly due to ascribing too many duties to this organization. Looking international practices, it is observed that such authorities are not given to same institution. On the contrary, both formation on standards and function of oversight are gathered under one roof in Turkey. In this context, the aim of this study is making a comparison between regulations about public oversight in Turkey and of those International along with revealing differences. Most recent research is added to the study for reflecting the latest circumstances and for putting forward different approaches that handles public oversight in independent audit field. 

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Ayrıntılar

Birincil Dil İngilizce
Bölüm Makaleler
Yazarlar

Seçkin Gönen

Mehmet Karakelleoğlu

Yayımlanma Tarihi 18 Nisan 2016
Yayımlandığı Sayı Yıl 2016 Cilt: 8 Sayı: 1

Kaynak Göster

APA Gönen, S., & Karakelleoğlu, M. (2016). A Comparison of Turkish and International Regulations Regarding Public Oversight about Independent Audit. Uluslararası Alanya İşletme Fakültesi Dergisi, 8(1).
AMA Gönen S, Karakelleoğlu M. A Comparison of Turkish and International Regulations Regarding Public Oversight about Independent Audit. Uluslararası Alanya İşletme Fakültesi Dergisi. Nisan 2016;8(1).
Chicago Gönen, Seçkin, ve Mehmet Karakelleoğlu. “A Comparison of Turkish and International Regulations Regarding Public Oversight about Independent Audit”. Uluslararası Alanya İşletme Fakültesi Dergisi 8, sy. 1 (Nisan 2016).
EndNote Gönen S, Karakelleoğlu M (01 Nisan 2016) A Comparison of Turkish and International Regulations Regarding Public Oversight about Independent Audit. Uluslararası Alanya İşletme Fakültesi Dergisi 8 1
IEEE S. Gönen ve M. Karakelleoğlu, “A Comparison of Turkish and International Regulations Regarding Public Oversight about Independent Audit”, Uluslararası Alanya İşletme Fakültesi Dergisi, c. 8, sy. 1, 2016.
ISNAD Gönen, Seçkin - Karakelleoğlu, Mehmet. “A Comparison of Turkish and International Regulations Regarding Public Oversight about Independent Audit”. Uluslararası Alanya İşletme Fakültesi Dergisi 8/1 (Nisan 2016).
JAMA Gönen S, Karakelleoğlu M. A Comparison of Turkish and International Regulations Regarding Public Oversight about Independent Audit. Uluslararası Alanya İşletme Fakültesi Dergisi. 2016;8.
MLA Gönen, Seçkin ve Mehmet Karakelleoğlu. “A Comparison of Turkish and International Regulations Regarding Public Oversight about Independent Audit”. Uluslararası Alanya İşletme Fakültesi Dergisi, c. 8, sy. 1, 2016.
Vancouver Gönen S, Karakelleoğlu M. A Comparison of Turkish and International Regulations Regarding Public Oversight about Independent Audit. Uluslararası Alanya İşletme Fakültesi Dergisi. 2016;8(1).