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The Frauds and Errors in Auditing: A Case Study in Corum Area

Author

Listed:
  • Selcuk KENDIRLI

    (Hitit University FEAS Banking and Finance Department,)

  • Harun KISACIK

    (Hitit University Social Sciences Vocational School)

  • Hulya CAGIRAN KENDIRLI

    (Hitit University FEAS Business Department)

Abstract

In this study, we tried to explain the meaning of errors and frauds in accounting. Firstly, technical information was explained about the concept of auditing and accounting audit. Then, mistakes and frauds were examined in accounting. At the end of the study, a questionnaire was prepared and took the evaluated and the opinions of the Chartered Accountant (CA) and the Certified Public Accountant (CPA), which are working in Çorum. As a result of the questionnaire survey and face-to-face interviews conducted with 134 members, a great majority of the members of the profession expressed their opinion that their colleagues did not comply with professional ethics. In addition, according to result of the study, we explored about that professional members are making some frauds and mistakes in the area.

Suggested Citation

  • Selcuk KENDIRLI & Harun KISACIK & Hulya CAGIRAN KENDIRLI, 2017. "The Frauds and Errors in Auditing: A Case Study in Corum Area," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 4(1), pages 228-240, November.
    • Handle: RePEc:icb:wpaper:v:4:y:2017:i:1:228-240
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    More about this item

    Keywords

    Audit; Error; Fraud.;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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