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  • 标题:AUDIT EXPECTATION GAP AND A RESEARCH ON DETERMINATION OF ITS
  • 其他标题:DENETİM BEKLENTİ ARALIĞI VE TESPİTİNE YÖNELİK BİR ARAŞTIRMA
  • 本地全文:下载
  • 作者:Serpil SENAL ; Serpil SENAL
  • 期刊名称:Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
  • 印刷版ISSN:1301-3688
  • 电子版ISSN:2630-6409
  • 出版年度:2013
  • 期号:41
  • 页码:137-164
  • 语种:English
  • 出版社:Erciyes University
  • 摘要:Independent audit that is bring in an important value in the financial statements of enterprises,has provides to increase in the volume of transactions in the capital markets.Therefore,the quality of the independent audit process is vital for businesses.However,lack of adequate knowledge of the financial statement users,failure to follow the regulations of independent audit as well as a very good,and have very different regulations related to the process distinguishes the expectations of the audit process.In this study is investigated,an expectations of independent audit financial experts of brokers that is an important users of financial statements in our country and independent auditors through field research.At the same time,aimed to identify the areas experiencing the range of expectations.
  • 其他摘要:ĠĢletmelerin finansal tablolarına önemli bir değer kazandıran bağımsız denetim,sermaye piyasalarındaki iĢlem hacminin artmasını da sağlamaktadır.Dolayısı ile bağımsız denetim sürecinin kalitesi iĢletmeler için hayati bir önem taĢımaktadır.Ancak gerek fina
  • 关键词:Independent Audit;Audit Expectation Gap;Auditor Responsibility
  • 其他关键词:Bağımsız Denetim;Denetim Beklenti Aralığı;Denetçinin Sorumluluğu
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