Citation Number
27
Views
42
Downloands
9
ABD’de, 02 Aralık 2001 günü aktif toplamı 65 milyar doları, yıllık cirosu 100 milyar doları aşan ve 19000 personeliyle dünyanın en büyük şirketlerinden biri olan Enron’un beklenmedik iflası ABD’de 11 Eylül saldırılarından sonra yaşanan en önemli gelişmelerden biri olarak görülmektedir. Söz konusu iflasın etkileri tüm dünyada hem muhasebe ilkelerinin hem de denetim şirketlerinin özellikle de denetçi etiği açısından sorgulanmasına neden olmuştur. Bu kapsamda çalışmanın amacı, muhasebe denetimde hata ve hile kavramları ile denetçi etiği arasındaki ilişkiyi incelemektir. Bu amaç doğrultusunda, 2001 yılında ortaya çıkan Enron skandalı kavramsal bir bakış açısıyla incelenmiştir. Araştırma sonucunda denetçi etiği ile hata ve hile kavramları arasında önemli ilişkiler olduğu belirlenmiştir.
the active sum of 02 december 2001 in abd exceeds $65 billion annual turnover of 100 billion, and one of the largest companies in the world with 19000 staff, the mostron’s unexpected bankruptcy is seen as one of the 11 september attacks in abd, the effects of bankruptcy have been determined in accordance with the most important concept of both accounting principles and auditing companies in this context, in line with the objective of the relationship between errors and cheating concepts in accounting audit, as well as proxy ethics in 2001, as a result of the most important researches, and the most important concept of the scandal
In the US, December 2, 2001 day total assets of 65 billion dollars, annual turnover of 100 billion dollars in excess of 19000 personnel the world’s largest companies, one of Enron’s unexpected bankruptcy in the United States September 11 attacks, then, the most important improvement is seen as one. Comes to the effects of bankruptcy and accounting principles as well as auditing companies especially questionable in terms of ethics has led to the auditors. In this context, the purpose of the study, accounting fraud and error in the control concept is to examine the relationship between ethics and auditors. For this purpose, the Enron scandal emerged in 2001 with a conceptual point of view were examined. In conclusion auditors, ethics, fraud, error, was determined to be an important relationship between concepts.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Ulusal
Article Detail 
Citation Owners
Similar Articles
Download PDF
Journal Information
Listen Paper
Print This Page
Share
Mendeley
