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  Citation Number 3
 Views 52
 Downloands 18
BAĞIMSIZ DENETİMDE KAMU GÖZETİM KURUMLARININ ÖNEMİ: GELİŞMİŞ ÜLKE UYGULAMALARI
2019
Journal:  
İnönü University International Journal of Social Sciences
Author:  
Abstract:

Bu çalışmada bağımsız denetimde kamu gözetimi kavramı ve birçok ülkede oluşturulan kamu gözetim otoritelerinin durumları tespit edilmeye çalışılmıştır. Çalışmada denetim mesleğinde son yıllarda yaşanan gelişmelerin kamu gözetimi kavramı çerçevesinde değerlendirilmesi ile birlikte başta ABD olmak üzere Avrupa Birliği ve Türkiye gibi ülkelerde oluşturulan kamu gözetim kurumlarına yönelik bilgiler yer almaktadır. Çalışmanın; son yıllarda oluşturulan bu otoritelerin muhasebe ve denetim mesleklerine etkisi, daha önceki uygulamaların eksikliği ve meslek örgütlerinin yaklaşımları konusunda bilgi vereceği düşünülmektedir. Çalışmada veri toplama tekniği olarak ikincil kaynak tarama yöntemi kullanılmıştır. 

Keywords:

Public Oversight Institutions In Independent Audit: Developed Country Practices
2019
Author:  
Abstract:

In this study, it was tried to determine the term of public oversight and the status of public oversight authorities established in many countries. The study provides information for the public oversight bodies created in countries like The USA, The European Union and Turkey, and an evaluation of the auditing profession within the framework of recent developments in public oversight. It is thought that these authorities created in recent years will give information about the effects on the accounting and auditing professions, the lacks of previous implementations and the approaches of professional organizations. Secondary source scanning method was used as the data collection technique in the study.

Keywords:

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İnönü University International Journal of Social Sciences

Field :   Güzel Sanatlar; Hukuk; İlahiyat; Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Uluslararası

Metrics
Article : 300
Cite : 1.825
2023 Impact : 0.151
İnönü University International Journal of Social Sciences