A Comparison of Turkish and International Regulations Regarding   Public Oversight about Independent Audit

Seçkin GÖNEN; Mehmet KARAKELLEOĞLU

Makale detayları

A Comparison of Turkish and International Regulations Regarding Public Oversight about Independent Audit

Yazarlar:

Seçkin GÖNEN | Mehmet KARAKELLEOĞLU

Yayıncı:

Akdeniz University

Dergi:

Uluslararası Alanya İşletme Fakültesi Dergisi 2016 Vol.8 Issue 1

Belge Tipi:

Makale

Yayın Tarihi:

4/2016

Belge Dili:

İngilizce

Document ID (Org No.):

2000840738

Sıklık:

Üç Aylık

pISSN:

1309-1522

Anahtar kelimeler:

-

Özet:

 


The authority of forming and publishing independent auditing standards is given to Public Oversight Accounting and Auditing Standards Authority by Turkish Commercial Code numbered 6102. Nonetheless, there is certain criticism proposing that oversighting function could not be performed properly due to ascribing too many duties to this organization. Looking international practices, it is observed that such authorities are not given to same institution. On the contrary, both formation on standards and function of oversight are gathered under one roof in Turkey. In this context, the aim of this study is making a comparison between regulations about public oversight in Turkey and of those International along with revealing differences. Most recent research is added to the study for reflecting the latest circumstances and for putting forward different approaches that handles public oversight in independent audit field. 

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Makale detayları

A Comparison of Turkish and International Regulations Regarding Public Oversight about Independent Audit

Yazarlar: Seçkin GÖNEN | Mehmet KARAKELLEOĞLU

Yayıncı: Akdeniz University

Dergi: Uluslararası Alanya İşletme Fakültesi Dergisi 2016 Vol.8 Issue 1

Belge Tipi: Makale

Yayın Tarihi: 4/2016

Belge Dili: İngilizce

Document ID (Org No.): 2000840738

Sıklık: Üç Aylık

pISSN: 1309-1522

-

Sayı

Yazarlar:

Seçkin GÖNEN | Mehmet KARAKELLEOĞLU

Yayıncı:

Akdeniz University

Dergi:

Uluslararası Alanya İşletme Fakültesi Dergisi 2016 Vol.8 Issue 1

Belge Tipi:

Makale

Yayın Tarihi:

4/2016

Belge Dili:

İngilizce

Document ID (Org No.):

2000840738

Sıklık:

Üç Aylık

pISSN:

1309-1522