Bağımsız denetimde KKS-1 kalite kontrol standardının incelenmesi ve bir uygulama

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2017

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Business
(2002)
We are a department that has been active for 22 years with the goal to determine the structural changes in economy and the problems of general business administration, to develop problem solving skills and to devise modelling techniques that fit our aims. Among our cornerstones are to graduate more students into administrative positions of our institutions, to help them realize their inner potential to be go-getters, to prepare them for the entrance exams for high-tier, well-respected public positions, and to help them participate graduate and doctorate degree programs at ease, nationally or internationally. In this regard, our course curriculum is constantly subject to updates. In addition, we do all in our power to graduate students that stand out, with double-major program opportunities. We make an effort to aid our students in kick-starting their professional life after completing a period of one semester at Private - Public institutions within the framework of our Cooperative Education Program.

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BU tezde, Türkiye Bağımsız Denetim Standartları kapsamında bulunan Kalite Kontrol Standardı (KKS-1) 'Finansal Tabloların Bağımsız Denetim ve Sınırlı Bağımsız Denetimleri ile Diğer Güvence Denetimleri ve İlgili Hizmetleri Yürüten Bağımsız Denetim Kuruluşları ve Bağımsız Denetçiler için Kalite Kontrol' kapsamında bağımsız denetim şirketlerinde işleyişi, oluşumu ve ne gibi işlemlerden geçtiğini ana hatları ile anlatan bir çalışma olacaktır. Çalışmanın temel amacı bağımsız denetim şirketlerinde kalite kültürü ile kalite kavramının öneminin vurgulanması ve oluşumunun önemidir. Kalite kontrol Standardının uygulanması esnasında karşılaşılan durumlar incelenmiştir.
In this thesis, the main aim of the study is to emphasize the importance of quality culture and quality concept in the independent audit companies and the importance of formation. The situations encountered during the implementation of the quality control standard have been examined In scope of the Quality Control Standard (KKS-1) 'Quality Control for Independent Auditing and Independent Auditing of Financial Statements and Other Assurance Audits and Related Services' and 'Independent Auditing Institutions Executing Related Services' within the scope of Independent Auditing Standards of Turkey.

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İşletme, Bağımsız denetim, Denetim, Denetim standartları, Business Administration, Kalite kontrol, Independent audit, Control, Kalite kontrol grupları, Auditing standards, Quality control, Kalite kontrol sistemi, Quality control groups, Kalite kültürü, Quality control system, Quality culture, Kalite standartları, Quality standards

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191