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Muhasebe, Denetim ve Bağımsız Denetimin Gerekliliği = The Importance of Audit and Independent Audit in Accounting

Author(s): Murat ERDOĞAN

Journal: Dogus University Journal
ISSN 1302-6739

Issue: 5;
Start page: 51;
Date: 2002;
Original page

Keywords: Accounting | Audit | Independent Audit

Development and growth in a country depends on success of organizations which are constituted by the citizens of that country. Organizations' success depends on a sound accounting and auditing mechanism in the country, and technical background of accounting and auditing system. In the absence of accounting and auditing system, we can't expect to have it has a strong law pattern, system and technique. Accounting is responsible to put in order numeral records of organizations and associations economic activities as appropriate and coherent with General Accepted Accounting Principles (GAAP). As for auditing is a sistematic work which searches as neutral with its evidences weather true nature of economic events are included in registrations belong to General Accepted Accounting Principles and related law then bring a conclusion and last approve it. It's very important to be registered the tax evasion and unregistered economy which are important diffuculties to progress of countries. It can be by fine operated accounting pattern and its effective auditing. As for effectiveness of audit can be provide by independence of audit, independent audit.
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