Ozet Hata ve hilelerin ortaya cikarilmasini kendine gorev edinen denetim alani, gerek sirket yoneticileri gerek bilgi kullanicilari tarafindan muhasebe meslegi ile butunlesIk halde gorulmektedir. Teknolojinin ilerlemesi, ekonomik yapilarin buyumesi ve hatta is dunyasinin sinir tanimaz bir hale gelmesi ile daha da onemli duruma gelen bilgilerin guvenilirligini arttirma ihtiyaci denetim faaliyetlerinin onemini bir kez daha ortaya koymustur. Makul bir guvence olusturmak amaciyla yapilan denetim faaliyetleri fiziki inceleme, gozlem, yeniden hesaplama, sorusturma, analitik inceleme gibi teknikler kullanilarak yapilabilmektedir. Analitik inceleme prosedurleri denetim surecinin planlamadan raporlamaya kadar denetimin her asamasinda kullanilan etkili tekniklerden biridir. Bu dogrultuda calismanin temel amaci, bagimsiz denetim surecinin planlama, yurutme ve tamamlamadan onceki son raporlama asamasi da olmak uzere denetimin uc farkli yerinde karsimiza cikan analitik inceleme prosedurlerinin denetim surecine etkisini belirlemektir. Abstract The audit field which takes on the task of revealing error and fraud is seen to be integrated with the accounting profession by both company managers and information users. Thanks to the development of technology, the growth of economic structures and even the business world becoming boundless, the necessity to increase the reliability of information that has become even more important once again emphasized the importance of audit activities. These reliabilities can be made by using techniques such as inspection, observation, inquiry, confirmation, recalculation, re-performance and analytical review procedures. One of the most important auditing techniques is the analytical review procedures. The main purpose of study in this direction is to determine the impact of the analytical review procedures tht are confronted in three different areas of audit, including the planning, execution and final reporting stage before the completion of the independent audit process.

Author Name: Jale SA?LAR, Gök?en AKÇALI

URL: View PDF

Keywords: Bagimsiz Denetim, Analitik Inceleme, Analitik Inceleme Prosedurleri.

ISSN: 2564-7733

EISSN: 2587-1625

EOI/DOI:

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