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İŞLETMENİN SÜREKLİLİĞİ VARSAYIMI VE DENETÇİNİN SORUMLULUĞU
2015
Journal:  
Erzincan Üniversitesi Sosyal Bilimler Enstitüsü Dergisi
Author:  
Abstract:

"Going Concern Assumption and The Auditor’s Responsibility" on the purpose of this study highlight the importance of going concern, management uses of going concern assumptions in the preparation of financial statements, The auditor and the audit results depending on whether it is continuity in its responsibilities in this regard, how to describe issues that should be reported. For this purpose, 570 international auditing standards (IAS) International Accounting Standards and IAS with the Turkish Commercial Code (TCC) within the scope of the relevant provisions of the “Going Concern” concept was studied to examine.

Keywords:

The continuity of the business and the responsibility of the auditor
2015
Journal:  
Erzincan Üniversitesi Sosyal Bilimler Enstitüsü Dergisi
Author:  
Abstract:

"Going Concern Assumption and The Auditor's Responsibility" on the purpose of this study highlights the importance of going concern, management uses of going concern assumptions in the preparation of financial statements, The auditor and the audit results depending on whether it is continuity in its responsibilities in this regard, how to describe issues that should be. For this purpose, 570 international audit standards (IAS) International Accounting Standards and IAS with the Turkish Commercial Code (TCC) within the scope of the relevant provisions of the "Going Concern" concept were studied to examine.

Keywords:

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Erzincan Üniversitesi Sosyal Bilimler Enstitüsü Dergisi

Field :   İlahiyat; Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Uluslararası

Metrics
Article : 421
Cite : 1.306
2023 Impact : 0.117
Details
Erzincan Üniversitesi Sosyal Bilimler Enstitüsü Dergisi