Abstract:

Concordato 7101 is regulated as an executive bankruptcy institution by the Executive and Bankruptcy Act. The concordato agency, which recognizes the possibility of restructuring its debts to financial structures damaged, was reorganized in December 2018. This regulation and the audit report have been added to the documents that will be added to the concordato request in order to prevent misconduct. The audit report contained in the law as an additional detail is covered by the security audit. The reliability of financial information is guaranteed by independent audit, while the reliability of non-financial information is guaranteed by guaranteed audit. Users of financial information can ask for security in many matters, such as information technologies, sustainability reports. Securities are audit activities that ensure an independent and objective assessment of financial statements. Security inspection may be defined as an external expert’s verification of the relationship between the parties under a contract or an expert’s verification of the relationship directly under certain criteria. Security services include many fields of information, including non-financial areas. The purpose of these audits is to ensure that the transactions are carried out in accordance with the current policies and regulations. In this context, all regulatory and financial table audits are considered as security services. The purpose of security services is to improve the reliability and quality of financial and non-financial information about the company. In this study, the concordato institution was briefly discussed and tried to explain the subject in the context of the security control standard 3400 (GDS-3400) and was evaluated in terms of reasonable security.

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