BAĞIMSIZ DENETİMDE YENİ BİR YAKLAŞIM: KİLİT DENETİM KONULARI
Yıl: 2018 Cilt: 20 Sayı: 1 Sayfa Aralığı: 65 - 89 Metin Dili: Türkçe İndeks Tarihi: 01-04-2021
BAĞIMSIZ DENETİMDE YENİ BİR YAKLAŞIM: KİLİT DENETİM KONULARI
Öz: Finansal tablo kullanıcılarının daha fazla bilgi içeren denetim raporu talepleri üzerine, UluslararasıDenetim ve Güvence Standartları Kurulu (IAASB), denetçi raporunun iletişim değerini artırmak amacıylayeni ISA 701 standardını yayımlamıştır. Daha sonra Kamu Gözetimi Kurumu (KGK) söz konusustandardın kabul sürecini başlatmış ve sonunda BDS 701’i 2017 yılında yayımlamıştır. Yeni denetimstandardı denetçinin Kilit Denetim Konularını (KDK) belirlemesini ve bu konuları açıklayarak denetçiraporunda bildirmesini zorunlu kılmaktadır. Bu çalışmanın amacı, KDK’yı ve KDK’nın yeni denetimstandardı ISA/BDS 701’e uygun olarak nasıl belirleneceğini ve bağımsız denetçi raporunda nasılbildirileceğini incelemek ve açıklamaktır.
Anahtar Kelime: A NEW APPROACH IN AUDITING: KEY AUDIT MATTERS
Öz: In response to demands for more informative audit reporting by the users of financial statements, the International Auditing and Assurance Standards Board (IAASB) has issued new ISA 701 in order to enhance the communicative value of the auditor’s report. Then Public Oversight Authority of Turkey (KGK) has started adoption process and finally issued BDS 701 in 2017. The new auditing standard requires the auditor to determine Key Audit Matters (KAM) and communicate those matters by describing them in the auditor’s report. The objective of this study is to examine and explain the KAM and how they are determined and communicated in the auditor’s report in accordance with the new standard on auditing ISA/BDS 701.
Anahtar Kelime: Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık
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| APA | Doğan A (2018). BAĞIMSIZ DENETİMDE YENİ BİR YAKLAŞIM: KİLİT DENETİM KONULARI. , 65 - 89. |
| Chicago | Doğan Aziz BAĞIMSIZ DENETİMDE YENİ BİR YAKLAŞIM: KİLİT DENETİM KONULARI. (2018): 65 - 89. |
| MLA | Doğan Aziz BAĞIMSIZ DENETİMDE YENİ BİR YAKLAŞIM: KİLİT DENETİM KONULARI. , 2018, ss.65 - 89. |
| AMA | Doğan A BAĞIMSIZ DENETİMDE YENİ BİR YAKLAŞIM: KİLİT DENETİM KONULARI. . 2018; 65 - 89. |
| Vancouver | Doğan A BAĞIMSIZ DENETİMDE YENİ BİR YAKLAŞIM: KİLİT DENETİM KONULARI. . 2018; 65 - 89. |
| IEEE | Doğan A "BAĞIMSIZ DENETİMDE YENİ BİR YAKLAŞIM: KİLİT DENETİM KONULARI." , ss.65 - 89, 2018. |
| ISNAD | Doğan, Aziz. "BAĞIMSIZ DENETİMDE YENİ BİR YAKLAŞIM: KİLİT DENETİM KONULARI". (2018), 65-89. |
| APA | Doğan A (2018). BAĞIMSIZ DENETİMDE YENİ BİR YAKLAŞIM: KİLİT DENETİM KONULARI. Muhasebe Bilim Dünyası Dergisi, 20(1), 65 - 89. |
| Chicago | Doğan Aziz BAĞIMSIZ DENETİMDE YENİ BİR YAKLAŞIM: KİLİT DENETİM KONULARI. Muhasebe Bilim Dünyası Dergisi 20, no.1 (2018): 65 - 89. |
| MLA | Doğan Aziz BAĞIMSIZ DENETİMDE YENİ BİR YAKLAŞIM: KİLİT DENETİM KONULARI. Muhasebe Bilim Dünyası Dergisi, vol.20, no.1, 2018, ss.65 - 89. |
| AMA | Doğan A BAĞIMSIZ DENETİMDE YENİ BİR YAKLAŞIM: KİLİT DENETİM KONULARI. Muhasebe Bilim Dünyası Dergisi. 2018; 20(1): 65 - 89. |
| Vancouver | Doğan A BAĞIMSIZ DENETİMDE YENİ BİR YAKLAŞIM: KİLİT DENETİM KONULARI. Muhasebe Bilim Dünyası Dergisi. 2018; 20(1): 65 - 89. |
| IEEE | Doğan A "BAĞIMSIZ DENETİMDE YENİ BİR YAKLAŞIM: KİLİT DENETİM KONULARI." Muhasebe Bilim Dünyası Dergisi, 20, ss.65 - 89, 2018. |
| ISNAD | Doğan, Aziz. "BAĞIMSIZ DENETİMDE YENİ BİR YAKLAŞIM: KİLİT DENETİM KONULARI". Muhasebe Bilim Dünyası Dergisi 20/1 (2018), 65-89. |
