Muhasebe, muhasebecilik, adli muhasebe ve Türkiye'de dört büyük denetim şirketinin verdiği adli muhasebe hizmetleri
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Date
2019
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İstanbul Beykent Üniversitesi
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info:eu-repo/semantics/openAccess
Abstract
Küreselleşen dünya düzeni ile birlikte artan etkileşimlerle dünya daha küçük bir yer haline gelmiş, uluslararası şirketlerin etkinlik alanı artmış, klasik muhasebe metotları bu karmaşık sistemlerde başarılı sonuçlar getirmemiştir. Muhasebe mesleği günümüzde daha karmaşık ve uygulanması zor bir hale gelmiştir. Artık muhasebe bilgisinin tek başına kifayetli olmadığı aynı zamanda meslekte etik yaklaşımında önemli olduğu görülmektedir. Çalışmada tarihçi metot ve arşiv taraması tekniklerinden faydalanılmıştır. Muhasebe hataları, muhasebenin işlevleri yerine getirilirken sehven yapılan işlemlerdir. Ancak yapılan yanlışlıkların hata mı yoksa bilinçli mi yapıldığı araştırılmalıdır. Adli muhasebe, hukuk ile muhasebeyi bir araya getiren bir meslektir. Adli muhasebeci, muhasebecinin oluşturduğu raporları inceler, aynı zamanda da oluşabilecek hile, yolsuzluk ve suistimalleri araştırır. Mahkemelere intikal aşamasında ya da öncesinde sürece dahil olabilen adli muhasebeci, uyuşmazlıkların çözümü için uzman bir danışmandır.
The world has become a smaller place with increasing interactions with the globalized world order, the scope of international companies increased and classical accounting methods did not achieve successful results in these complex systems. The accounting profession has become more complex and difficult to implement today. At the same time, it is seen that accounting information is not only in itself but also important in the ethics approach in the profession. Historian method and archive scanning techniques were used in the study. Accounting errors are transactions that are committed while performing the functions of accounting.. However, it should be investigated whether mistakes are made by mistake or consciously.Forensic accounting is a profession that combines law and accounting. The forensic accountant examines the reports of the accountant and also investigates fraud, corruption and misconduct. The forensic accountant who may be involved in the process before or during the transfer to the courts is an expert consultant for the resolution of disputes.
The world has become a smaller place with increasing interactions with the globalized world order, the scope of international companies increased and classical accounting methods did not achieve successful results in these complex systems. The accounting profession has become more complex and difficult to implement today. At the same time, it is seen that accounting information is not only in itself but also important in the ethics approach in the profession. Historian method and archive scanning techniques were used in the study. Accounting errors are transactions that are committed while performing the functions of accounting.. However, it should be investigated whether mistakes are made by mistake or consciously.Forensic accounting is a profession that combines law and accounting. The forensic accountant examines the reports of the accountant and also investigates fraud, corruption and misconduct. The forensic accountant who may be involved in the process before or during the transfer to the courts is an expert consultant for the resolution of disputes.
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İşletme, Business Administration
