Suchergebnisse

Kurumsallaşmamış ekonomilerde genellikle denetim takdirlerinde sonuç farklılıklarının esastan farklılığı, denetimsel yargı çatışmalarını beraberinde getirdiği bir gerçekliktir. O halde bu tür ekonomi ve bunun kurumlarında denetim bir esasın maddi gerekçesi midir? Yoksa standartlara uygunluğun maddi beyanımıdır? Muhasebe uygulamaları uygunluk gerekçesi ile farklılaştırılmasına karşın, uygunluk kendi başına bir gerekçe olmayıp, gerekçeden yoksun öznel sonucun ifadesidir. Denetim takdirlerinde de uygunluğun uygunluğu, doğruluğu ifade etmeyip doğruluğun asgari ölçüsüdür. Bunun yanında bütünlüğün doğruluğu ile eşdeğer de değildir. Uygunluğun uygunluğu ile doğruluğun bütünlüğü arasındaki fark, gerçekte beklenti boşluğu olarak ifade edilen doğruluk boşluğudur. Bu anlamda yönetim beyanlarının muhasebe standartlarına uygunluğu beyanı üzerinden, denetçinin yönetim beyanlarının doğruluğunun doğruluğu beyanı bir mecazdır. Bu çalışmada nesnel muhasebe kavram, ilke ve standartlarının genel kabul görmesine karşın, subjektif kişimsel uygunluk gerekçeleriyle farklılaştırmaların teorik gerekçesi aranmıştır. Buna göre denetim takdirlerinde kişimsel denetimin nedeni, hukuk sistemlerinin etkin olmaması ile yapılan işlemlerin doğruluk üzerinden yapılmayıp, uygunluk üzerinden yapılmasıdır. Çünkü hukuk sistemi gelişmemiş ülkelerde doğruluğun azami ölçüsü yasaya uygunluk olup, buna paralel olarak denetimin takdirlerinde ise doğruluğun azami ölçüsü standartlara uygunluk kabul edilebilmektedir. Oysa doğruluk olmadan standartlara ve/veya yasaya uygunluk, doğruluğun asgari ölçüsü olup, tamlık azami ölçüdür. ; İt is fact that audit differences conflict among institutions and Countries. İs core of audit substance over form or form over substance? Not suitable for living a full life likethe same things, with appropriate controls are not equivalent in audit. if All countries were a single country on earth, in a world where the current eligibility criteria, relating to the same place and time accounting / auditing practices would also differ from each other. Although different conformity with accounting practices that reason, "compliance" is not a reason in itself, is a statement of the grounds of lack of results. Appreciate the convenience of the compliance audit, the minimum degree of accuracy is not stated accuracy. Besides, the accuracy of this cohesion is not the equivalent. Compliance with the correctness of the integrity of the compliance difference between the actual accuracy of the expectations gap is expressed as a space. In this sense, compliance with accounting standards, statements of management's declaration on the management of the accuracy of the correct statement is a metaphor. Objective of this study, although accounting concepts, principles and standards generally accepted, for reasons different updates subjective cultural appropriateness of the theoretical justifications were sought. Accordingly, the reason for the low quality of supervision discretion, the absence of effective legal systems, to not make transactions over the accuracy, compliance is made over. Because the legal system in underdeveloped countries, accuracy and legality of the maximum size of the control of the accuracy of recognition is the maximum size eligibility standards. Yet, Standards and / or legality is not the maximum size of accurate. Unlike measure is the minimum of accuracy

Internal auditing is a collection of activities performed to bring value to corporate operations. It is critical for organizations to have effective and efficient internal control in order to continue their operations and compete with rivals. The management of the firms is also responsible for the implementation and monitoring of effective audit operations. Therefore, top management must be thorough and open in their approach to internal audits. As a result, internal audit efforts are critical for businesses.
This study was conducted from a management standpoint to establish the elements that actively contribute to the effectiveness of effective internal audit activity in organizations. The efficacy of audit units in organizations, the quality of audit work, organizational independence, career advancement prospects, and senior management support for the internal audit unit were all attempted to be assessed using the criteria. In the study, he conducted face-to-face interviews with enterprises in the Diyarbakir Organized Industrial Zone. The research found that the competency of internal auditors in firms, the quality of audit work, organizational independence, and career advancement prospects existed and that enterprises had a statistically significant and beneficial influence on the efficacy of audit units. However, statistical analysis revealed that there is no relevant association between the businesses' senior management's support and the efficacy of the enterprises' internal audit units and that the enterprises have no influence on the performance of the internal audit units.

Yüksek Lisans Tezi ; Vergi; Devlet ve benzeri kurumlar tarafından üretilen mal ve hizmetleri finanse etme ve / veya sosyo-ekonomik şartların gerektirdiği önlemleri alma yetkisine sahip olanlardan alınan zorunlu, kesin ödemelerdir. Verginin alacaklısı devlet ve benzeri kurumlar olduğu halde, borçlusu, kişilerdir. Gerçek ödeme gücünün idareye bildirilmesi ile toplam vergi hasılatı açısından doğru bir orantı bulunmakta ancak bu eşyanın doğasına terstir. Zira yükümlünün çıkarı, idareye doğru ve gerçek ödeme gücünü deklare ettiği oranda azalmaktadır. Burada, kamu çıkarıyla bireylerin çıkarı arasında paradoksal bir ilişkinin varlığı aşikârdır. Bu paradoksal durumu kaldırmak ya da en aza indirgemek açısından vergisel denetim kaçınılmazdır. ; Tax; they are obligatory, unpaid and final payments received from those who have the power to finance the goods and services produced by the state and similar institutions and / or to take the measures required by the socio-economic situations in it. The creditor is the state and similar institutions, but the debtor is the person. There is a direct proportion to the taxation of the actual payment power and to the nature of the goods. Because the interest of the debtor decreases as much as he declares the right and actual payment power to the administration. Here, the existence of a paradoxical relationship between public interest and the interests of individuals is evident. In order to remove or minimize this paradoxical situation, tax control is inevitable.

As in all commercial enterprises, audit activities are very important in banks. The results of the audit activities reveal how well the activities of the organization are functioning. Audit processes are carried out by committees appointed by the boards of directors. In this study, the effect of audit committee effectiveness on bank profitability is analyzed. The data used in the analysis belong to participation banks operating in Turkey from 2015 to 2021. The selected variables were obtained from reports prepared according to the auditing standards applied in the banking sector. A balanced panel data method is used in the study. As a result of the analysis, a significant and positive relationship was found between the effectiveness of the audit committee and the ratio of net dividend income to assets (NKEK) at a 10% statistical significance level. A one-unit change in audit committee effectiveness affects the dependent variable of the model, NKEK, by 0.9627 units in the same direction. There is no significant relationship between the other independent variable, total assets, and the dependent variable. Banks with an effective audit committee may have a high audit quality. Knowing that they will undergo a high-quality audit process and adjusting internal audit processes accordingly may increase the profitability of banks.