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Çevresel Etik ve Sosyal Denetim: Küresel Girişimler ve Türkiye’deki Uygulamalar Üzerine Mukayeseli Bir İnceleme
2006
Dergi:  
Muhasebe ve Finansman Dergisi
Yazar:  
Özet:

Recently shareholders, managers, market forces, bankers, employees, communities, green groups, legislators, and prospective investors are interesting in both financial and social activities of the organizations. Because external auditors contribute stakeholders to reach thrue, reliable and fair information related to social and financial activities of the organizations, by means of audit reports, it can be accepted that the external audit is the one of the most important professions in business world.On the other hand, it can also be said that this reliable information need has caused to develop the external audit profession. Indeed, especially in the developed countries, external auditors have issued not only audit opinion related to financial statements of organizations but also opinions related to environmental, ethical, and social (also called as sustainability) compliances of organizations. This study attempts to investigate how the external audit profession’s activities related to social audit has arised and developed over the years globally. It also purposes to find out the development level differences between Türkiye and the developed countries.In this study, the development process were investigated by considering activities of the social oriented foundations established in the developed countries, regulations made by accounting organizations, and activities of the leading accounting and auditing firms.When compared with the development process of the external audit profession in the developed countries, it is seen that establishing some regulations related to environmental audit and encouraging businesses to practice ethical and social audits is needed in Türkiye.

Anahtar Kelimeler:

Environmental Ethics and Social Audit: A Comparative Review Of Global Initiatives and Applications In Turkey
2006
Dergi:  
Muhasebe ve Finansman Dergisi
Yazar:  
Özet:

Recently shareholders, managers, market forces, bankers, employees, communities, green groups, legislators, and prospective investors are interesting in both financial and social activities of the organizations. Because external auditors contribute stakeholders to reach true, reliable and fair information related to the social and financial activities of the organizations, by means of audit reports, it can be accepted that the external audit is the one of the most important professions in business world.On the other hand, it can also be said that this reliable information need has caused to develop the external audit profession. Indeed, especially in the developed countries, external auditors have issued not only audit opinions related to financial statements of organizations but also opinions related to environmental, ethical, and social (also called sustainability) compliances of organizations. This study attempts to investigate how the external audit profession’s activities related to social audit has arised and developed over the years globally. It also aims to find out the development level differences between Turkey and the developed countries. In this study, the development process was investigated by considering activities of the social oriented foundations established in the developed countries, regulations made by accounting organizations, and activities of the leading accounting and audit firms.When compared with the development process of the external audit profession in the developed countries, it is seen that establishing some regulations related to environmental audit and encouraging to practice ethical and social audits is needed in Turkey.

Anahtar Kelimeler:

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1. The Art of Audit: Unveiling the Essence of Financial Oversight Eğitim Bilimleri Araştırmaları Dergisi Dergi ana sayfası Amaç ve Kapsam / Aim & Scope Yazım Kuralları / Author Guidelines Arşiv / Archive Editör Kurulu / Editorial Board İletişim / Contact Gönderim Kuralları / Submission Guideline Dizinler Telif / Copyright Açık Erişim / Open Access Policy Yayın Ücreti / Publication Fees Perspective - (2023) Volume 13, Issue 3 View PDF Download PDF The Art of Audit: Unveiling the Essence of Financial Oversight Andrew Taylor*   *Correspondence: Andrew Taylor, Department of Educational Sciences, NS Hopkins University, USA, Author info » Introduction In the complex world of business and finance, the term “audit” holds significant weight. Audits are indispensable tools for ensuring the accuracy, transparency, and integrity of financial records, making them a crucial aspect of corporate governance. In this article, we will explore the concept of audits, their various types, their importance, and the key players involved in this intricate process. An audit, in its simplest form, is an examination of financial statements, records, and transactions to determine their accuracy and compliance with established regulations and accounting standards. It serves as an essential safeguard against financial fraud, mismanagement, and error, providing stakeholders with confidence in a company’s financial health. These are the most common type of audits, primarily focused on reviewing a company’s financial statements, including the balance sheet, income statement, and cash flow statement. Description The goal is to ensure that these statements accurately reflect the company’s financial position. Conducted by an organization’s internal audit department, these audits assess internal controls, risk management, and compliance with company policies and procedures. They help identify and mitigate potential issues before they escalate. Performed by independent external auditors, external audits examine an organization’s financial statements for accuracy and adherence to accounting standards. These audits are often mandatory for publicly traded companies to instill investor confidence. These audits delve into the efficiency and effectiveness of an organization’s operations, helping identify areas for improvement in processes and resource allocation. Compliance audits ensure that a company adheres to applicable laws and regulations, industry standards, and internal policies. These are essential for industries subject to strict regulatory oversight. Audits build trust among stakeholders, such as investors, creditors, and employees, by providing assurance that financial information is accurate and reliable. Conclusion Organizations have internal audit departments responsible for conducting internal audits, monitoring controls, and improving operational efficiency. Company management plays a crucial role in preparing financial statements and cooperating with auditors during the audit process. They are ultimately responsible for the accuracy of financial records. In the intricate world of finance, audits serve as a cornerstone of transparency and accountability. They provide a systematic and objective evaluation of financial records, ensuring that companies adhere to regulations, maintain the trust of stakeholders, and operate efficiently. The various types of audits, from financial to compliance and operational audits, cater to the diverse needs of organizations. Author Info Andrew Taylor*   Department of Educational Sciences, NS Hopkins University, USA   Received: 30-Aug-2023, Manuscript No. JESR-23-117248; , Pre QC No. JESR-23-117248(PQ); Editor assigned: 01-Sep-2023, Pre QC No. JESR-23-117248(PQ); Reviewed: 15-Sep-2023, QC No. JESR-23-117248; Revised: 20-Sep-2023, Manuscript No. JESR-23-117248(R); Published: 27-Sep-2023, DOI: 10.22521/JESR.2023.13.3.23 Copyright:This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. Online Paper Submission»
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2. Understanding the Essentials of Auditing: Ensuring Accountability and Trust Eğitim Bilimleri Araştırmaları Dergisi Dergi ana sayfası Amaç ve Kapsam / Aim & Scope Yazım Kuralları / Author Guidelines Arşiv / Archive Editör Kurulu / Editorial Board İletişim / Contact Gönderim Kuralları / Submission Guideline Dizinler Telif / Copyright Açık Erişim / Open Access Policy Yayın Ücreti / Publication Fees Commentary Article - (2023) Volume 13, Issue 3 View PDF Download PDF Understanding the Essentials of Auditing: Ensuring Accountability and Trust Henry Williams*   *Correspondence: Henry Williams, Department of Educational Sciences, University of Chicago, USA, Author info » Description Auditing is a crucial process that plays a pivotal role in maintaining transparency, accountability, and trust in various sectors of the economy. Whether it’s a corporation, a government agency, a non-profit organization, or even an individual’s financial records, auditing serves as a systematic and independent examination of financial statements, records, and operations to verify their accuracy and compliance. In this article, we will explore the essentials of auditing, its importance, and the different types of audits that exist. The primary purpose of auditing is to provide assurance to stakeholders that the information presented in financial statements and records is reliable and accurate. It involves a detailed examination and verification of financial data to ensure that they adhere to accounting standards, legal requirements, and industry regulations. Auditing helps in identifying and addressing discrepancies, fraud, or errors, thus providing an accurate picture of an entity’s financial health. Financial audits are the most common type of audit. They focus on the financial statements of an organization, including the balance sheet, income statement, and cash flow statement. The goal is to determine whether the financial statements present a true and fair view of the organization’s financial position and performance. Internal audits are conducted by an organization’s internal audit department or by external auditors hired by the organization. Their purpose is to assess internal controls, risk management, and governance processes. Internal audits help organizations identify weaknesses and make improvements in their operations. External audits are performed by independent, external auditors who are not part of the organization. These audits provide an unbiased assessment of an organization’s financial statements. External audits are often required by law for publicly traded companies to maintain transparency and accountability. Compliance audits focus on ensuring an organization’s adherence to specific laws, regulations, or industry standards. They are crucial for sectors such as healthcare, where compliance with regulations like the Health Insurance Portability and Accountability Act (HIPAA) is vital. Performance audits go beyond financial matters and evaluate an organization’s efficiency and effectiveness in achieving its objectives. These audits are often used in the public sector to assess the performance of government agencies. Information systems audits focus on an organization’s IT infrastructure, data security, and the integrity of electronic records. As the reliance on technology grows, so does the importance of these audits in safeguarding sensitive information. Acknowledgement None. Conflict Of Interest None. Author Info Henry Williams*   Department of Educational Sciences, University of Chicago, USA   Received: 30-Aug-2023, Manuscript No. JESR-23-117287; , Pre QC No. JESR-23-117287(PQ); Editor assigned: 01-Sep-2023, Pre QC No. JESR-23-117287(PQ); Reviewed: 15-Sep-2023, QC No. JESR-23-117287; Revised: 20-Sep-2023, Manuscript No. JESR-23-117287(R); Published: 27-Sep-2023, DOI: 10.22521/JESR.2023.13.3.26 Copyright:This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. Online Paper Submission»
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3. ULUSLARARASI DENETİM STANDARTLARI VE TÜRK TİCARET KANUNU HÜKÜMLERİNİN FİNANSAL RAPORLARIN OLUŞUMUNA VE BU RAPORLARIN KULLANICILARINA OLAN ETKİSİNİN İRDENLENMESİ
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Muhasebe ve Finansman Dergisi

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