Independent Auditor's Approach to the Concept of Fraud in Accounting Standards
Control in the field of standards, quality and safety can be increased fraud and error reduction is envisaged. In parallel with these changes, the conditions in the Official Gazette dated 14 March 2014 to companies that provide audit is mandatory. With the implementation of auditing standards and co...
| Main Authors: | , |
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| Format: | Article |
| Language: | Turkish |
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Usak University
2015-07-01
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| Series: | Optimum Ekonomi ve Yönetim Bilimleri Dergisi |
| Subjects: | |
| Online Access: | http://dergipark.gov.tr/optimum/issue/21634/232459 |
| Summary: | Control in the field of standards, quality and safety can be increased fraud and error reduction is envisaged. In parallel with these changes, the conditions in the Official Gazette dated 14 March 2014 to companies that provide audit is mandatory. With the implementation of auditing standards and corporate companies will become more transparent. Information users more secure thanks to the information reaching these standards will be able to make healthy decisions. The study also has redefined the concept of independent auditors and the audit process should follow an independent auditor, is also indicated. The focus of the study of the risk of fraud and cheating, Independent Auditing Standards Number 240 constitutes in terms of views. |
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| ISSN: | 2148-4228 2148-4228 |