Finansal tabloların hazırlanması ve sunumu yöneticilerin sorumluluğunda olduğu için yönetim hilesi olarak da adlandırılan hileli finansal raporlama, bilgi kullanıcılarını aldatmak amacıyla kasıtlı olarak yapılan gerçeğe aykırı beyandır. Özellikle son zamanlarda büyük ölçekli işletmelerin mevzuata aykırı iş ve eylemlere karışmaları sebebiyle faaliyetlerine devam etmelerinin tehlikeye girmesinde bağımsız denetçilerin yetersiz denetimlerinin de payı olduğu değerlendirilmektedir. Ayrıca Kamu Gözetimi Kurumu tarafından gerçekleştirilen incelemeler, denetim kuruluşlarının ve denetçilerin hileye ilişkin sorumluluklarını yerine getirme noktasında önemli eksikliklerinin olduğunu ortaya koymaktadır. Çalışmanın temel amacı, finansal tabloların denetiminde bağımsız denetçilerin hileye ve diğer mevzuata aykırılıklara ilişkin sorumluluklarını Bağımsız Denetim Standardı 240 ve Bağımsız Denetçiler İçin Etik Kurallar Standardı kapsamında değerlendirmektir.
Fraudulent financial reporting, also called management fraud because of managers’ responsibility over the preparation and presentation of financial statements, is a misrepresentation made deliberately in order to deceive information users. Especially in recent years, there is a common belief that inadequate inspections of independent auditors have also contributed to the danger that large-scale enterprises have been involved in activities which are against the legislation. In addition, reviews carried out by the Public Oversight Authority have revealed that independent auditing firms and auditors have significant deficiencies in fulfilling their responsibilities for fraud. The main purpose of the study is to assess the responsibilities of the auditors for fraud and other infringements of rules in the audit of financial statements within the framework of Turkish Auditing Standard 240 and Ethical Standard for Independent Auditors.
Primary Language | Turkish |
---|---|
Journal Section | MAIN SECTION |
Authors | |
Publication Date | December 27, 2018 |
Submission Date | June 18, 2018 |
Published in Issue | Year 2018 Volume: 20 - Special Issue of MODAV 15. International Conference on Accounting |
Authorship
MBDD follows the guidelines in COPE Authorship Guideline to ensure fair recognition of contributions to a research paper (https://publicationethics.org/guidance/discussion-document/authorship ). Authorship carries both credit and responsibility, and it is essential that all listed authors have made significant contributions to the research.
For multi-author studies, the Contributions of Authors must be declared after the conclusion and before the bibliography of the paper. The authors' initials and last names should be used to indicate which author contributed to which part of the manuscript. Details can be found by clicking the “Article Submission Checklist” button. The authors can acknowledge contributions that do not merit authorship.
The author(s) should disclose the use of generative Artificial Intelligence (AI) and AI-assisted tools in design and implementation of the research. Such use need to be disclosed within the methodology section of the manuscript. Use of AI does not preclude the manuscript from publication, rather provides a transparent picture of the research.