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- Title
Şirketlerin Bağımsız Denetim Raporlarının Analizi: Borsa İstanbul'da Bir Araştırma.
- Authors
SEKİZSU, Bilge; ERTAŞ, Fatih Coşkun
- Abstract
It have been passed from Capital Markets Board (CMB) Auditing Standards applied in independent audit to Turkey Auditing Standards published by the Public Oversight, Accounting and Auditing Standards Board (POB) in the year 2013. In this study, the audit reports of companies traded in Stock Exchange Istanbul in 2013 and 2014 and the audit opinions contained in these reports have been examined. The compliance of the audit reports with the communiques of CMB Auditing Standards and Turkey Auditing Standards has been investigated. It has been examined whether there is a relationship audit opinions and the standard sets applied with between to the sector in which audit firms. In 2013, audit opinions differ from audit companies and do not differ according to the set of standards used in audit. In 2014, audit opinions differ according to audit companies and standard set, and standard set according to audit companies.
- Subjects
EUROPEAN Union countries; AUDITORS' reports; STOCK exchanges; CAPITAL market; AUDITING Standards Board (Organization); TEST scoring
- Publication
Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi, 2018, Issue 80, p43
- ISSN
1304-0391
- Publication type
Article
- DOI
10.25095/mufad.465904