MUHASEBE DENETİMİNDE DOĞRULAMA TEKNİĞİ İLE İLGİLİ GELİŞMELER

Authors : Nejat Bozkurt

Pages : 31-33

Doi:10.14783/maruoneri.735485

View : 19 | Download : 9

Publication Date : 2001-01-15

Article Type : Research

Abstract :Confırmation of accounts receivable has been a nearly sacrosanct auditing procedures for a long vears. But American Institule of Certificated Public Accountants’ Auditing Standards Board identifıes several potential problems in the confırmation process. The nen’ SAS 67 recommends that the auditors exercise a greater amount of skepticism regarding the confırmation process because of increased levels of risk.
Keywords : muhasebe, doğrulama tekniği