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Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumunun Bağımsız Denetim Sistemi Üzerindeki Etkinliği

Author

Listed:
  • Ahmet ALKAN

    (Ticaret Bakanlığı, Ankara, Türkiye)

  • Aslı TÜREL

    (İstanbul Üniversitesi, İşletme Fakültesi, İşletme Bölümü, İstanbul, Türkiye)

Abstract

Dünyadaki denetim anlayışında meydana gelen gelişime paralel olarak Türkiye’de de sistem ve sistem üzerindeki otoriteler değişimden payını almış ve 6102 sayılı Türk Ticaret Kanunu ışığında 660 sayılı Kanun Hükmünde Kararname ile Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumu oluşturulmuştur. Bu çalışmada Türk idari teşkilatında nispeten genç bir kurum olan Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumu’nun yapısı, görevleri, dünyadaki gelişime ne derece uyum sağladığı, bağımsız denetçiler ile vergi müfettişleri üzerinde nasıl bir etki bıraktığı incelenmiştir.

Suggested Citation

  • Ahmet ALKAN & Aslı TÜREL, 2019. "Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumunun Bağımsız Denetim Sistemi Üzerindeki Etkinliği," Istanbul Management Journal, Istanbul University Business School, vol. 0(87), pages 141-158, December.
    • Handle: RePEc:ist:ibsimj:v:0:y:2019:i:87:p:141-158
    DOI: 10.26650/imj.2019.87.0006
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