Özet:

(Firms’ Fraud Risk Assessment Practices And A Comperative Research On The Auditing Firms In Turkey-II) Recently, because of the developments in structure of firms and scales of the stock markets, reliable and valid information needs of firm’s owners, prospective investors and invetors investing their savings to the firms have increased. In practice, it is known that the most important and effective measure for having reliable information is to have the auitor audit acoounting system. In such a way that, inspected information can helps the management of the firm, small partners and investors for making investment decisions and evaluating performance of the firm. However, there is a known truth that the audit activities are under the threat of the fraud risks.The frame of this study is drawn as comparetively researching honest auditing firms’ practices to protect themselves against fraud risks of client firms in Turkey and abroad.In this study, firstly auditing firms in developed economies’ fraud risk assessment practices are investigated. Then it is tried to explore how auditing firms in Turkey assess fraud risks. In order to do this a questionnaire was applicated. So, according to the data obtained from questionnaire, the conclusion of the study and some suggestions are presented.

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