Özet:

Objective - Detection of the accuracy and reliability of the data provided by the manufacturing enterprises, which are the key locomotive in the growth and development of the country’s economies, can be possible with the continuous renewal of accounting practices from an innovative perspective. The basis of accounting practices is generally the Tax Procedure Law, Accounting Application General Notifications and Financial Reporting Standards. The complexity of the accounting processes of the manufacturing enterprises, the predictions and flexibilities arising from their accounting practices, often cause errors and fraud. These applications, which appear as fraud or errors against the law, cause financial tables users to make wrong decisions. Therefore, the study aims to detect errors and tricks in the enterprises that produce in the province of Gaziantep. Method - A survey was conducted to accounting professionals who conduct the accounting processes of the enterprises producing in the province of Gaziantep and to identify errors in these enterprises. The data is assessed by taking into account the frequency ratio. Results - As a result of the work, the reason for the deception is that the controls and controls in the enterprise are insufficient or at all, while the faced types of deception are also the low display of debts / expenses and the recording of revenues and expenses for different periods, the high display of profits is the first stage. Disputes - The research results in the failure of the existing audit system and tax exemption laws lead to the conduct of misleading and fraudulent transactions. The extension of the period of detection of errors/fake transactions plays an important role in the effectiveness of continuity, profitability and control in the enterprises.

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