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THE IMPORTANCE OF ANALYTICAL INVESTIGATION TECHNIQUES IN INDEPENDENT AUDIT

Year 2018, Volume: 7 Issue: 1, 344 - 347, 01.09.2018
https://doi.org/10.17261/Pressacademia.2018.912

Abstract

Purpose- The purpose of this study is to emphasize the importance of analytical review techniques under ISA 520 in the Independent Auditing process.

Methodology- Independent Auditing Standards will be referred to detailly. The impact of the Analytical Review Techniques on the Independent Audit Process will be determined.

Findings- It has been determined that Analytical Review Techniques have been used during the completion of Independent Audit's implementation of planning, material accuracy tests and audits

Conclusion- Analytical Investigation Techniques are techniques that are widely used in Independent Audit and are an effective audit technique.

References

  • Bozkurt, N. (2014). Muhasebe denetimi. İstanbul: Alfa Yayınları.
  • Knapp, C. A., Knapp, M. A. (2001). The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures. Accounting, Organizations and Society, 2001, vol. 26, issue 1, 25-37.
  • Kavut, L., Taş, O., Şavlı, T. (2009). Uluslararası denetim standartları kapsamında bağımsız denetim. İSMMMO, 2009 KGK. Türkiye denetim standartları BDS 520 analitik prosedürler.
  • Koskivaara, E. (2004). Artificial neural networks in analytical review procedures. Managerial Auditing Journal, 19(2), 2004: 192 s.191-223.
  • Koskivaara, E. (2007). Integrating analytical procedures into the continuous audit environment. Journal of Information Systems and Technology Management, Vol. 3, No. 3, 2007, p. 331-346.

BAĞIMSIZ DENETİMDE ANALİTİK İNCELEME TEKNİKLERİNİN ÖNEMİ

Year 2018, Volume: 7 Issue: 1, 344 - 347, 01.09.2018
https://doi.org/10.17261/Pressacademia.2018.912

Abstract

Amaç- Bu çalışmanın amacı, Uluslararası Bağımsız Denetim Standartları’ndan olan BDS 520 Analitik İnceleme Tekniklerinin bağımsız denetim sürecindeki önemini vurgulamaktır.

Yöntem- Bağımsız Denetim Standartları ayrıntılı olarak incelenecektir. Analitik İnceleme Tekniklerinin Bağımsız Denetim sürecine etkisi tespit edilecektir.

Bulgular- Analitik İnceleme Tekniklerinin, Bağımsız Denetimin planlama, maddi doğruluk testleri uygulama ve denetimin tamamlanması aşamasında kullanıldığı tespit edilmiştir.

Sonuç- Analitik İnceleme Teknikleri, Bağımsız Denetimde yaygın olarak kullanılan tekniklerden olup, etkin bir denetim tekniğidir.

References

  • Bozkurt, N. (2014). Muhasebe denetimi. İstanbul: Alfa Yayınları.
  • Knapp, C. A., Knapp, M. A. (2001). The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures. Accounting, Organizations and Society, 2001, vol. 26, issue 1, 25-37.
  • Kavut, L., Taş, O., Şavlı, T. (2009). Uluslararası denetim standartları kapsamında bağımsız denetim. İSMMMO, 2009 KGK. Türkiye denetim standartları BDS 520 analitik prosedürler.
  • Koskivaara, E. (2004). Artificial neural networks in analytical review procedures. Managerial Auditing Journal, 19(2), 2004: 192 s.191-223.
  • Koskivaara, E. (2007). Integrating analytical procedures into the continuous audit environment. Journal of Information Systems and Technology Management, Vol. 3, No. 3, 2007, p. 331-346.
There are 5 citations in total.

Details

Primary Language Turkish
Journal Section Articles
Authors

Oktay Tas This is me 0000-0002-7570-549X

Huseyin Mert This is me 0000-0001-5391-7865

Fatih Koc This is me 0000-0002-0333-7456

İhsan Kamalak 0000-0001-5391-7865

Publication Date September 1, 2018
Published in Issue Year 2018 Volume: 7 Issue: 1

Cite

APA Tas, O., Mert, H., Koc, F., Kamalak, İ. (2018). BAĞIMSIZ DENETİMDE ANALİTİK İNCELEME TEKNİKLERİNİN ÖNEMİ. PressAcademia Procedia, 7(1), 344-347. https://doi.org/10.17261/Pressacademia.2018.912
AMA Tas O, Mert H, Koc F, Kamalak İ. BAĞIMSIZ DENETİMDE ANALİTİK İNCELEME TEKNİKLERİNİN ÖNEMİ. PAP. September 2018;7(1):344-347. doi:10.17261/Pressacademia.2018.912
Chicago Tas, Oktay, Huseyin Mert, Fatih Koc, and İhsan Kamalak. “BAĞIMSIZ DENETİMDE ANALİTİK İNCELEME TEKNİKLERİNİN ÖNEMİ”. PressAcademia Procedia 7, no. 1 (September 2018): 344-47. https://doi.org/10.17261/Pressacademia.2018.912.
EndNote Tas O, Mert H, Koc F, Kamalak İ (September 1, 2018) BAĞIMSIZ DENETİMDE ANALİTİK İNCELEME TEKNİKLERİNİN ÖNEMİ. PressAcademia Procedia 7 1 344–347.
IEEE O. Tas, H. Mert, F. Koc, and İ. Kamalak, “BAĞIMSIZ DENETİMDE ANALİTİK İNCELEME TEKNİKLERİNİN ÖNEMİ”, PAP, vol. 7, no. 1, pp. 344–347, 2018, doi: 10.17261/Pressacademia.2018.912.
ISNAD Tas, Oktay et al. “BAĞIMSIZ DENETİMDE ANALİTİK İNCELEME TEKNİKLERİNİN ÖNEMİ”. PressAcademia Procedia 7/1 (September 2018), 344-347. https://doi.org/10.17261/Pressacademia.2018.912.
JAMA Tas O, Mert H, Koc F, Kamalak İ. BAĞIMSIZ DENETİMDE ANALİTİK İNCELEME TEKNİKLERİNİN ÖNEMİ. PAP. 2018;7:344–347.
MLA Tas, Oktay et al. “BAĞIMSIZ DENETİMDE ANALİTİK İNCELEME TEKNİKLERİNİN ÖNEMİ”. PressAcademia Procedia, vol. 7, no. 1, 2018, pp. 344-7, doi:10.17261/Pressacademia.2018.912.
Vancouver Tas O, Mert H, Koc F, Kamalak İ. BAĞIMSIZ DENETİMDE ANALİTİK İNCELEME TEKNİKLERİNİN ÖNEMİ. PAP. 2018;7(1):344-7.

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