THE EVOLUTION OF THE AUDITING PROFESSION IN TURKEY: THE UNION OF CHAMBERS OF CPA’S AND SWORN-IN CPA’S (TURMOB) HISTORY AND BACKGROUND

Batuhan GÜVEMLİ; Nail SANLI; Cengiz TORAMAN; Dursun Ali YAZ

Makale detayları

THE EVOLUTION OF THE AUDITING PROFESSION IN TURKEY: THE UNION OF CHAMBERS OF CPA’S AND SWORN-IN CPA’S (TURMOB) HISTORY AND BACKGROUND

Yazarlar:

Batuhan GÜVEMLİ | Nail SANLI | Cengiz TORAMAN | Dursun Ali YAZ

Yayıncı:

Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV)

Dergi:

Accounting and Financial History Research Journal 2016 Issue 11, pp.5-48

Belge Tipi:

Makale

Yayın Tarihi:

6/2016

Belge Dili:

Türkçe

Document ID (Org No.):

2000584986

Sıklık:

İki Yıllık

eISSN:

2651-3870

pISSN:

2146-4928

Özet:

 

This paper focuses on the historical developments of independent auditing and the audit profession in Turkey. The study will also discuss the pros and cons of the currently expanding scope of the independent audit, under laws and regulations like the Turkish Commercial Code, amongst others. The first independent auditing activities to emerge in Turkey were around the 1960s and were for various reasons, such as the country benefiting from foreign credit sources. The first auditing company to open in Turkey was Arthur Andersen, in 1975. The first comprehensive regulations concerning auditing in capital markets entered into force in 1987 and were made by the Capital Markets Board (CMB) and the Regulations on External Auditing in the Capital Market. Moreover, the basic principles and rules related to auditing were arranged with Communiques and entered into force in 1987 and 1988. It is understood that the development of independent auditing activities occurred as a natural consequence of economic developments across various sectors.

Makale detayları

THE EVOLUTION OF THE AUDITING PROFESSION IN TURKEY: THE UNION OF CHAMBERS OF CPA’S AND SWORN-IN CPA’S (TURMOB) HISTORY AND BACKGROUND

Yazarlar: Batuhan GÜVEMLİ | Nail SANLI | Cengiz TORAMAN | Dursun Ali YAZ

Yayıncı: Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV)

Dergi: Accounting and Financial History Research Journal 2016 Issue 11, pp.5-48

Belge Tipi: Makale

Yayın Tarihi: 6/2016

Belge Dili: Türkçe

Document ID (Org No.): 2000584986

Sıklık: İki Yıllık

eISSN: 2651-3870

pISSN: 2146-4928

Sayı

Yazarlar:

Batuhan GÜVEMLİ | Nail SANLI | Cengiz TORAMAN | Dursun Ali YAZ

Yayıncı:

Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV)

Dergi:

Accounting and Financial History Research Journal 2016 Issue 11, pp.5-48

Belge Tipi:

Makale

Yayın Tarihi:

6/2016

Belge Dili:

Türkçe

Document ID (Org No.):

2000584986

Sıklık:

İki Yıllık

eISSN:

2651-3870

pISSN:

2146-4928