BAĞIMSIZ DENETİMİN GÖZETİMİ: ÜLKELERARASI KAMU GÖZETİM KURUMLARININ İNCELEME RAPORLARINDAKİ BULGULARININ İHLAL EDİLEN BDS’LER AÇISINDAN KARŞILAŞTIRILMASI

Ayten ÖZBİNGÖL; Nalan AKDOĞAN

Article Details

BAĞIMSIZ DENETİMİN GÖZETİMİ: ÜLKELERARASI KAMU GÖZETİM KURUMLARININ İNCELEME RAPORLARINDAKİ BULGULARININ İHLAL EDİLEN BDS’LER AÇISINDAN KARŞILAŞTIRILMASI

Authors:

Ayten ÖZBİNGÖL | Nalan AKDOĞAN

Publisher:

Muhasebe Öğretim Üyeleri Bilim Ve Dayanışma Vakfı

Main Topics:

Management

Journal:

The World of Accounting Science 2021 Vol.23 Issue 2, pp.254-288

Document Type:

Article

Publication Date:

6/2021

Document Language:

Turkish

Document ID (Org No.):

2000581042

Frequency:

Quarterly

eISSN:

2564-7164

Abstract:

 


Following the process that erupted with Enron and shaped with Sarbanes-Oxley Act (SOX), public oversight authotiries were established in many countries, especially in the USA. In this study, the inspection reports of public oversight authorities from 9 countries that are members of The International Forum of Independent Audit Regulators  (IFIAR) were examined in terms of violated auditing standards. As a result,  Audit Documentation (TSA 230) , The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements (TSA 240), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Enviroment (TSA 315) and Audit Evidence (TSA 500) Standards were found to be most widely violated standards.

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Article Details

BAĞIMSIZ DENETİMİN GÖZETİMİ: ÜLKELERARASI KAMU GÖZETİM KURUMLARININ İNCELEME RAPORLARINDAKİ BULGULARININ İHLAL EDİLEN BDS’LER AÇISINDAN KARŞILAŞTIRILMASI

Authors: Ayten ÖZBİNGÖL | Nalan AKDOĞAN

Publisher: Muhasebe Öğretim Üyeleri Bilim Ve Dayanışma Vakfı

Main Topics: Management

Journal: The World of Accounting Science 2021 Vol.23 Issue 2, pp.254-288

Document Type: Article

Publication Date: 6/2021

Document Language: Turkish

Document ID (Org No.): 2000581042

Frequency: Quarterly

eISSN: 2564-7164

Issues

Authors:

Ayten ÖZBİNGÖL | Nalan AKDOĞAN

Publisher:

Muhasebe Öğretim Üyeleri Bilim Ve Dayanışma Vakfı

Main Topics:

Management

Journal:

The World of Accounting Science 2021 Vol.23 Issue 2, pp.254-288

Document Type:

Article

Publication Date:

6/2021

Document Language:

Turkish

Document ID (Org No.):

2000581042

Frequency:

Quarterly

eISSN:

2564-7164