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Muhasebe hileleri işletmenin tüm paydaşlarını etkileyen bir husustur. Devlet, işletme ortakları, işletme yöneticileri ve diğer finansal tablo kullanıcıları muhasebe hilelerine maruz kalan paydaşlardır. Muhasebe hilesi daha az vergi ödeme, yüksek/düşük kâr açıklama, finansal tabloları makyajlama gibi istekler ile yapılabilmektedir. Türkiye’de en çok başvurulan muhasebe hilesi yöntemi sahte/yanıltıcı belge kullanımıdır. Bu çalışmanın amacı, sahte/yanıltıcı belge kullanımıyla yapılan muhasebe hilelerinin işletme paydaşlarına etkilerini ve denetim açısından hilelerin tespit edilme yöntemlerini ortaya koymaktır. Örnek uygulamada diğer çalışmalardan farklı olarak birbirini takip eden muhasebe hilelerinin finansal tablolara etkileri gösterilmiştir. Ayrıca güncel mevzuat göz önünde bulundurularak sermaye hesapları, stok hesapları ve kasa bakiyesi üzerinde yapılan muhasebe hilelerinin vergi ziyaı oluşumuna etkisi yer almaktadır. Çalışmanın sonucu olarak, uygulamada yer alan muhasebe hilelerinin tespiti için yapılması gereken denetim prosedürleri tartışılmıştır.
Accounting tricks are a matter that affects all stakeholders of the business. State, business partners, business managers and other financial tables users are stakeholders who are exposed to accounting tricks. Accounting tricks can be done with requests such as less tax payments, high/low profits, financial statements makeup. In Turkey, the method of accounting fraud is the use of false / misleading documents. The aim of this study is to reveal the effects of accounting tricks made with the use of false/fake documents on business stakeholders and the methods of detection of tricks in terms of audit. Example application shows the effects of accounting tricks that follow each other, unlike other studies, on financial statements. In addition, taking into account current legislation, the impact of accounting tricks on capital accounts, stock accounts and cash balance is included on the formation of tax bills. As a result of the study, the audit procedures that need to be done to identify accounting tricks in the application were discussed.
Accounting fraud affects all stakeholders of an enterprise. Government, business partners, business managers, and other users of financial statements are stakeholders who are exposed to accounting fraud. Accounting fraud can be committed with incentives like paying less taxes, disclosure of high/low profits, and window dressing of financial statements. One of the most utilized methods of accounting fraud in Turkey is using false/misleading documents. The purpose of this study is to determine the effects of accounting frauds committed by using fraudulent/misleading documents on the stakeholders of enterprises and to determine the methods of detecting frauds in the auditing process. In the case study, unlike other studies, the effects of successive accounting frauds on the financial statements are demonstrated. In addition, taking the current legislation into account, the effects of accounting frauds conducted on several accounts specifically equity, inventory, and the cash balance on the tax loss. In the last part of the study, the auditing procedures to determine the accounting frauds in practice are discussed.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Ulusal
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