Misunderstandings in the Revenue Cycle During the Independent Audit Process and Improvement Strategies

Günay Deniz Dursun; Sinan Aslan

Makale detayları

Misunderstandings in the Revenue Cycle During the Independent Audit Process and Improvement Strategies

Yazarlar:

Günay Deniz Dursun | Sinan Aslan

Yayıncı:

Istanbul University

Ana Başlıklar:

İşletme

Dergi:

Muhasebe Enstitüsü Dergisi Issue 71, pp.13-24

Belge Tipi:

Makale

Yayın Tarihi:

1/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001326888

pISSN:

2602-3202

Anahtar kelimeler:

Özet:

 In an independent audit process, errors occurring in revenue cycle audits affect audit quality and the decisions of financial information users. The annual review reports published by the Public Oversight, Accounting and Auditing Standards Authority for the years 2016-2022 were examined within the scope of this study, and the accounting findings identified by the authority were addressed as part of the study, focusing on inventory, revenue, trade receivables and payables, and the revenue cycle. The similarity of the findings identified in all published reports and the ratios on a file-by-file basis underscores the significance of research in the field of revenue cycle audits. With this significance, the purpose of this prepared article is to comprehend the errors in the revenue cycle audit process and establish strategies for improvement, aiming to enhance the financial performance of businesses and facilitate accurate decision-making for financial information users.

 In an independent audit process, errors occurring in revenue cycle audits affect audit quality and the decisions of financial information users. The annual review reports published by the Public Oversight, Accounting and Auditing Standards Authority for the years 2016-2022 were examined within the scope of this study, and the accounting findings identified by the authority were addressed as part of the study, focusing on inventory, revenue, trade receivables and payables, and the revenue cycle. The similarity of the findings identified in all published reports and the ratios on a file-by-file basis underscores the significance of research in the field of revenue cycle audits. With this significance, the purpose of this prepared article is to comprehend the errors in the revenue cycle audit process and establish strategies for improvement, aiming to enhance the financial performance of businesses and facilitate accurate decision-making for financial information users.

 In an independent audit process, errors occurring in revenue cycle audits affect audit quality and the decisions of financial information users. The annual review reports published by the Public Oversight, Accounting and Auditing Standards Authority for the years 2016-2022 were examined within the scope of this study, and the accounting findings identified by the authority were addressed as part of the study, focusing on inventory, revenue, trade receivables and payables, and the revenue cycle. The similarity of the findings identified in all published reports and the ratios on a file-by-file basis underscores the significance of research in the field of revenue cycle audits. With this significance, the purpose of this prepared article is to comprehend the errors in the revenue cycle audit process and establish strategies for improvement, aiming to enhance the financial performance of businesses and facilitate accurate decision-making for financial information users.

 Bağımsız denetim sürecinde, hasılat döngüsü denetiminde gerçekleşen yanılgılar bir taraftan denetim kalitesini diğer taraftan da finansal bilgi kullanıcılarının kararlarını etkilemektedir. Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu tarafından 2016-2022 yılları arasında yayınlanan yıllık inceleme raporları doküman analizi yöntemi ile bu çalışma kapsamında incelenmiş ve kurum tarafından tespit edilen muhasebe bulgularından stok, hasılat, ticari alacak ve borç, hasılat döngüsü olarak çalışma kapsamında ele alınmıştır. Yayınlanan raporların tamamında tespit edilen bulguların ve dosya bazında oranların benzerlik göstermesi ise hasılat döngüsü denetimi konusunda yapılacak araştırmaların önemine işaret etmektedir. Bu doğrultuda çalışmanın amacı, işletmelerin finansal performansını güçlendirmek ve finansal bilgi kullanıcılarının doğru kararlar almasını sağlamak için hasılat döngüsü denetim sürecindeki yanılgıları anlamak ve iyileştirmeye yönelik stratejiler belirlemektir.

Makale detayları

Misunderstandings in the Revenue Cycle During the Independent Audit Process and Improvement Strategies

Yazarlar:

Günay Deniz Dursun | Sinan Aslan

Yayıncı:

Istanbul University

Ana Başlıklar:

İşletme

Dergi:

Muhasebe Enstitüsü Dergisi Issue 71, pp.13-24

Belge Tipi:

Makale

Yayın Tarihi:

1/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001326888

pISSN:

2602-3202

Revenue Cycle

Accounting Errors

Independent AuditHasılat Döngüsü

Muhasebe Hataları

Bağımsız Denetim

Sayı

Makale detayları

Misunderstandings in the Revenue Cycle During the Independent Audit Process and Improvement Strategies

Yazarlar: Günay Deniz Dursun | Sinan Aslan

Yayıncı: Istanbul University

Ana Başlıklar: İşletme

Dergi: Muhasebe Enstitüsü Dergisi Issue 71, pp.13-24

Belge Tipi: Makale

Yayın Tarihi: 1/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001326888

pISSN: 2602-3202

Revenue Cycle

Accounting Errors

Independent AuditHasılat Döngüsü

Muhasebe Hataları

Bağımsız Denetim

Sayı

Yazarlar:

Günay Deniz Dursun | Sinan Aslan

Yayıncı:

Istanbul University

Ana Başlıklar:

İşletme

Dergi:

Muhasebe Enstitüsü Dergisi Issue 71, pp.13-24

Belge Tipi:

Makale

Yayın Tarihi:

1/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001326888

pISSN:

2602-3202