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Türkİye'de Bağımsız Muhasebe Denetİmİnİn Gelİşİm Sürecİ 1990 - 2011
2011
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Muhasebe ve Finans Tarihi Araştırmaları Dergisi
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It is seen that external audits started in the first half of the 20th century in Turkey for taxing purpose. External audits are performed in five fields in today’s Turkey. External audits in modern sense started in the years 1990s and have deeloped in five different audit fields. The mentioned five different audit fields are as follows: 1. Tax purpose audit at the Ministry of Finance starting in 1989. 2. Independent audit at Capital Markets starting in 1987. 3. Independent audit at banking sector starting at the end of 1999. 4. Independent audit at insurance sector starting in 1994. 5. Independent audit at energy market starting in 2003. Accordingly the years between 1990 and the beginning of 2011 became the period of external audit's development in Turkey. The aim of this study is to investigate 20-year-period of development process of external audit starting in 1990s in order to reveal the point the external audit applications have reached.

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Muhasebe ve Finans Tarihi Araştırmaları Dergisi

Alan :   Sosyal, Beşeri ve İdari Bilimler

Dergi Türü :   Uluslararası

Metrikler
Makale : 315
Atıf : 1.079
Detaylı İncele
Muhasebe ve Finans Tarihi Araştırmaları Dergisi