We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Küçük Ve Orta Ölçekli İşletmelerin Bağımsız Denetime Yaklaşımlarını Etkileyen Faktörler: İlgili Literatür Kapsamında Bir Derleme Çalışması.
- Authors
Güngörmüş, Ali Haydar
- Abstract
Enterprises have been becoming internationalized in tandem with the rapid transformation in the world trade in recent years. It has now become mandatory to develop a common language in the field of accounting and auditing for the reason that many enterprises are now operating in different countries. At the end of this process, a worldwide uniformity has been implemented through "International Accounting Standards" and "International auditing standards". The relevant changes in independent auditing for SMEs under certain criteria were made in order to adapt conformity with the new Turkish commercial code in our country. While these developments proceed, it is essential to understand the factors affecting the perspectives of Turkish SMEs regarding independent auditing and to manage the process in light of this information. The main objective of this study is to investigate the factors affecting the approach being made by SMEs towards independent audit.e
- Publication
Journal of Accounting, Finance & Auditing Studies, 2019, Vol 5, Issue 2, p57
- ISSN
2149-0996
- Publication type
Article
- DOI
10.32602/jafas.2019.20