Şirket yönetimlerinde yaşanan yolsuzluklar, hileli işlemler ve suiistimaller mali başarısızlıklara ve yatırımcı güveninin kaybolmasına neden olmuştur. Yatırımcı güvenini tekrar kazanabilmek ve bozulan ekonomik sistemi sağlam temellere dayandırarak sürdürebilirliğini sağlamak amacıyla kurumsal yönetim ilkeleri oluşturulmuştur. Şirketlerde başarılı bir denetim faaliyeti kurumsal yönetim anlayışının yerleşmesi ve gelişmesini etkileyen önemli faktörlerden biridir. Çalışmanın amacı, kurumsal yönetim anlayışı ve ilkeleri kapsamında Türkiye Denetim Standartlarının (TDS) incelenerek değerlendirilmesidir. Çalışmada her bir denetim standardının ilişkili olduğu kurumsal yönetim ilkesi/ilkeleri hakkında tespitlerde bulunulmuş, standardın kurumsal yönetim anlayışının gelişmesine katkı sağlayan düzenlemeleri açıklanmış ve bu anlayış kapsamında standardın güçlendirilmesi gereken konuları hakkında öneriler getirilmiştir.
Corruptions in the corporate management, fraudulent transactions and fraud have led to financial failures and the loss of investor confidence. Corporate governance principles have been established in order to regain investor confidence and to ensure its sustainability by building the damaged economic system on solid foundations. Successful audit activity in companies is one of the important factors affecting the establishment and development of the corporate management understanding. The purpose of the study is to be assessed by examining the Turkish Audit Standards (TDS) within the framework of the corporate management understanding and principles. The study identified the corporate management principles/principles in which each audit standard is related, the regulations that contribute to the development of the corporate management understanding of the standard were explained, and in the framework of this understanding, recommendations were made on the topics that the standard should be strengthened.
Corruption, fraudulent transactions and abuses in the company's management have caused financial failures and reduced investor confidence. Corporate governance principles have been established in order to regain investor confidence and ensure its sustainability by basing the deteriorating economic system on solid foundations. A successful audit activity in companies is one of the important factors affecting the settlement and development of corporate governance understanding. The aim of the study is to examine and evaluate the Auditing Standards of Turkey within the scope of corporate governance understanding and principles. In this study, it has been determined about the corporate governance principle (s) that each audit standard is related to, and the regulations of the standard that contribute to the development of corporate governance understanding have been explained and suggestions have been made about the issues that need to be strengthened within the scope of this understanding.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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