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Örgütlerin sürdürülebilirliklerini devam ettirebilmek için organizasyon yapısı ve finansal koşullardan kaynaklanan riskleri minimize etmeleri gerekmektedir. Denetim ve inceleme hizmetleri bu noktada önemlidir. Yapılan akademik çalışmalar göz önüne alındığında gerçekleştirilen denetimin kalite durumunun, finansal raporlamanın kalite durumuna direkt olarak etki ettiği sonucuna ulaşılmıştır. Son yıllarda firmaların iflas etmelerine sebebiyet veren muhasebe skandalları neticesinde finansal raporlama ile denetim alanında itibar kayıpları yaşanmıştır. Yaşanan itibar kayıplarının ortadan kaldırılması amacıyla uluslararası veya yerel standart belirleyicisi olan düzenleyen ve denetleyen firmalar vasıtasıyla önceden yayınlanan düzenlemelerin yenilenmesi yönünde reform niteliğinde yeni düzenleme ve çalışmalar yapılmıştır. Bu çalışmanın amacı, yapılan söz konusu yeni düzenlemeler ile güvence hizmetlerinin ve güvence hizmetleri denetiminin neler olduğunun incelenmesidir.
Organizations must minimize the risks arising from their organizational structure and financial conditions in order to maintain their sustainability. Inspection and inspection services are important at this point. Considering the academic studies carried out, the conclusion has been made that the quality status of the audit carried out directly affects the quality status of financial reporting. In recent years, accounting scandals that have caused companies to bankruptcy have led to loss of reputation in the field of financial reporting and audit. For the purposes of eliminating the loss of reputation, new regulations and studies have been carried out in the direction of the renewal of the regulations previously published through the regulatory and supervisory companies that are the international or local standards determiners in order to eliminate the loss of reputation. The objective of this study is to examine what the new regulations and security services and security services control are.
Organizations need to minimize risks arising from organizational structure and financial conditions in order to maintain their sustainability. Audit and inspection services are important at this point. Considering the academic studies conducted, it was concluded that the quality status of the audit was directly affecting the quality of financial reporting. In recent years, due to the accounting scandals that caused the companies to go bankrupt, there has been a loss of reputation in the field of financial reporting and auditing. With the aim of eliminating the losses of reputation experienced, reformed new arrangements and studies were carried out to renew the previously published regulations through the firms that regulated and supervised international or local standards. The purpose of this study is to examine what new assurance arrangements and assurance services and assurance services audit are.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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