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- Title
BAĞIMSIZ DENETİMDE KAMU GÖZETİM KURUMUNUN ROLÜ VE KURUMDAN BEKLENTİLERİN TESPİTİNE YÖNELİK BİR ARAŞTIRMA.
- Authors
SAĞLAR, Jale; YÜCE, Derya
- Abstract
Public Oversight, Accounting and Auditing Standards Authority (POA) was established by the Statutory Decree No.660 called "Statutory Decree on the Organization and Duties of the Public Oversight, Accounting and Auditing Standards Authority" and was published in the Official Gazette No.28103 on 02.11.2011. In the first article of the relevant Law, the main purpose of the Board is to ensure uniformity, confidence and quality on independent auditing, to set auditing standards, to authorize the independent auditors and audit firms and oversee their activities. The main purpose of this study is to determine the expectations of potential independent auditors from POA. Therefore, a survey was carried out to the Certified Public Accountants who are assumed to be potential independent auditors and operate in Adana in 2013. According to the study results, a significant part of profession members stated that the training duties should be fulfilled by The Union of Certified Public Accountants and Sworn in Certified Public Accountants of Turkey (TURMOB) while the other duties and responsibilities by POA. They also believe that the required sanctions should be fulfilled by POA in case of adverse conditions.
- Publication
Academic Review of Economics & Administrative Sciences, 2015, Vol 8, Issue 3, p45
- ISSN
1308-4208
- Publication type
Article