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