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  Citation Number 6
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Endnote
6102 SAYILI TÜRK TİCARET KANUNU KAPSAMINDA DENETÇİ SORUMLULUĞU ve BORÇ-ALACAK HESAPLARININ DENETİMİNE İLİŞKİN BİR ÖNERİ
2013
Journal:  
Trends in Business and Economics
Author:  
Abstract:

Under the new Turkish Commercial Code No. 6102, auditors and special auditors are responsible for defective performance of their duties to companies, shareholders and creditors. Furthermore, under the same Law, the auditors are responsible for keeping secret. It might be claimed that the auditors, who supply reports and results with regards to the main mass via audit sampling, are responsible for the reason that the audit sampling does not represent the main mass. In this study, a regulatry proposal which secure the auditors in auditing of payables and receivables are discussed. It is expected that the auditing concentrates on accounts aggreed upon by reaching an aggreement with regards to receivable and payable via electironic environment in statutory period.

Keywords:

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Trends in Business and Economics

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Uluslararası

Metrics
Article : 169
Cite : 88
2023 Impact : 0.179
Details
Trends in Business and Economics