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- Title
BORSA İSTANBUL'DA İŞLEM GÖREN ŞİRKETLERE YÖNELİK "ŞARTLI GÖRÜŞ" İÇEREN BAĞIMSIZ DENETÇİ RAPORLARI ÜZERİNE BİR İNCELEME.
- Authors
GÜNEY, Üyesi Cengiz; İÇÖZ, Üyesi Ahmet
- Abstract
In this study, it is aimed to make the frequency distributions of the "Qualified Opinion" bases according to the criteria and to provide a holistic view of the "Qualified Opinion" bases for the manufacturing industry sub-sectors. In this study, the report bases of the"Qualified Opinion" audit reports (between 2016-2018) of companies operating in the Manufacturing Industry Sector Index in Borsa Istanbul were analized. According to the query made on the Public Disclosure Platform website (www.kap.org.tr), 87 "Qualified Opinion" audit reports belonging to 28 companies (between 01.01.2016 and 31.12.2018) were observed. 230 opinion statements of 87 "Qualified Opinion" reports were identified and analyzed using "content analysis" method. Within the framework of the analysis, "Qualified Opinion" report bases are classified on the basis of Manufacturing Industry Sub-Sectors, type of audit, audit period and audit firm. In the theoretical part of the study, "Forming An Opinion And Reporting On Financial Statements (TSA 700)" and "Modifications To The Opinion İn The Independent Auditor's Report (TSA 705)" standards are discussed. In the results of the study, it was found that; most common basis of the "Qualified Opinion" audit reports are; "Uncertainties Regarding Collection of Receivables", "Failures to Reach the Audit Evidences", "Valuation Reports and Impairment", "Uncertainties Regarding the Continuity of the Company", "Taxes, Insurance Premiums and Fines", "Stocks", "Transactions Based On Accounting Fraud Or Error", "Consolidation", "Transactions Related to Debts", "Cases", "Issues Related to Related Parties", "Subsidiary Issues", and "Sales Transactions" considering the sectoral index of all manufacturing industry. Also it was observed that the "Qualified Opinion" bases differed on the basis of sub-sectors.
- Subjects
FORENSIC accounting; FINANCIAL statements; INSURANCE premiums; DISTRIBUTION (Probability theory); AUDIT trails
- Publication
Financial Analysis / Mali Cozum Dergisi, 2020, Vol 30, Issue 160, p163
- ISSN
1303-5444
- Publication type
Article