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标题：A RESEARCH STUDY IN ORDU PROVĠNCE ON THE OPĠNĠONS OF ACCOUNTĠNG PROFFESSĠONALS FOR THE ISSUES PERTAĠNĠNG TO INDEPENDENT AUDĠT THAT ARE COVERED IN TURKĠSH COMMERCĠAL LAW NO.6102
其他标题：MUHASEBE MESLEK MENSUPLARININ 6102 SAYILI TÜRK TİCARET KANUNU’NDA YER ALAN BAĞIMSIZ DENETİM İLE İLGİLİ HUSUSLAR HAKKINDAKİ GÖRÜŞLERİNE YÖNELİK ORDU İLİNDE BİR ARAŞTIRMA
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作者：Abitter ÖZULUCAN ; Dursun KELEŞ ; Seçkin ARSLAN 等
期刊名称：Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
电子版ISSN：2564-6931
出版年度：2016
卷号：9
期号：1
DOI：10.25287/ohuiibf.211596
语种：English
出版社：Ömer Halisdemir Üniversitesi
摘要：Users of information require reliable and accurate information in order to make healty decisions about the business loans. The most important tool in maintaining the reliability of the information is independent audit. Recently,auditing scandals in United States of America and some other countries caused a decline in confidence in the independent audit of financial information users. In order to re-establish that confidence in the results of the independent audit,in many countries radical arrangements were made and a new control mechanisms have been created. In this context,also in our country,some changes have been made in the current Turkish Commercial Law. Passing a long legislative process with the name of the new law came into force on 1 July 2012. With this law,a mandatory control system is introduced taht covers capital companies. Moreover,by the Legislative Decree No. 660 dispersed structure of independent audit oversight eliminated and identify the auditing standards and to conduct an independent audit oversight Public Oversight,Accounting and Auditing Standards Board which is the only competent authority has been formed. Within the study of these developments the general boundary of the independent audit has been drawn the innovations that brought about audit by Turkish Commercial Law's Code No. 6102 and given place to the independent audit oversight arrangements Legislative Decree No. 660. A questionnaire survey has been conducted on accounting profession for this purpose. According to questionnaire survey,it was concluded that arrangements are generally true and required for accounting professions.
其他摘要：Bilgi kullanıcıları,sağlıklı kararlar alabilmek için işletmeyle ilgili şeffaf,doğru ve güvenilir bilgilere ihtiyaç duymaktadırlar. Bilgilerin güvenilirliğinin ve doğruluğunun sağlanması noktasında,bağımsız denetim en önemli araçtır. Son zamanlarda Amerika
关键词：New Turkish Commercial Law;Independent Audit;Public Oversight Board.
其他关键词：New Turkish Commercial Law;Independent Audit;Public Oversight Board