Regulations Regarding Accounting Inspection In New Turkish Trade Act
Yeni Türk Ticaret Kanununda Muhasebe Denetimi Açısından Yapılan Düzenlemeler

Author : Çağrı KÖROĞLU -& Yusuf KADERLİ & Erkan DENDEŞ
Number of pages : 337-346

Abstract

Companies are in change in their production as a result of diversity of customer demands and changing technology in globalized world. Companies are able to keep up with these changings by keeping strengthful capital structure while competing in market. Information gahtered from accounting system is related to administrators of the company, partners, employees, creditors, government, caterers, and those investing in the company therefore all the partners of the company generally decide in view of these information. However, companies may sometimes follow illegal ways regarding their accounting systems in order to meet the increasing capital demands. Recently scandals regarding acconting system involving companies, government and the third party have aroused so new regulations are required to control the accounting system. As a result new regulations have been designed in the new Turkish trade act. In this article we give general data regarding accounting inspection and evaluate the inspection regualtions in the light of new Turkish trade act.

Keywords

Accounting, Inspection, New Turkish Trade Act, Financial Statement

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