Search

Managers of growing businesses face a number of challenges in controlling business activities. This situation gives rise to an increased risk of error and fraud in enterprises. It is imperative that measures be taken to detect and prevent fraud, regardless of the size of the enterprise. In light of the recent financial events and new legal regulations that have come into force, it is becoming increasingly evident that traditional audit methods are being replaced by digital audits. One of the important methods in preventing and detecting fraud is continuous auditing. The objective of this study is to ascertain the scientific orientation of research on continuous auditing in Turkey between 2011 and 2024. In this direction, literature review and content analysis of the studies on continuous auditing accessed through Google Scholar, TR Index, Dergipark, EKUAL Discovery and Web of Science (WOS) databases were conducted. According to the results of the literature review, prominent topics include the relationship between continuous auditing and internal auditing, the fraud prevention effectiveness of continuous auditing, the relationship between continuous auditing and independent auditing, and the future of continuous auditing. It is observed that the most research on this subject was conducted between 2018 and 2020. These studies support the need for a conceptual framework to develop a more effective and modern continuous auditing model. Increasing the number of studies conducted in the field of continuous auditing in Turkey is considered to be highly beneficial for sectors as the amount of big data continues to grow. [ABSTRACT FROM AUTHOR]

Copyright of Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış is the property of Union of Chambers of Certified Public Accountants of Turkey (TURMOB) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Selcuk University Social Sciences Institute / Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi is the property of Journal of Selcuk University Social Sciences Institute and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Local governments are public legal entities that both form their own administrative structure to serve the nation and benefit from administrative autonomy while establishing relations with the central government. Audit is an understanding that deals with the methods applied by political and administrative units in fulfilling their objectives, what kind of methods they apply and the measures they need. At the same time, in national legislation, the subject of audit is included in the Law on Court of Accounts, Law on Local Authorities, Law on Municipalities, Law on Special Provincial Administration, Law on Basic Principles and Restructuring of Public Administration, Law on Public Financial Management and Control. In international legislation, the European Charter of Local Self-Government guarantees the issue of audit. The supervision of local governments is necessary for the protection of national unity and integrity, the protection of the integrity of the administration and the protection of the rights of citizens. When auditing local governments, two different methods are applied either according to the content of the audit or according to the criteria to be applied in the audit. Along with the public audit, local governments are subjected to legal compliance audit, subsidiarity audit, financial audit and performance audit. Performance audit is a process that examines the way an institution, organisation, activity or programme is managed in terms of the principles of efficiency, effectiveness and frugality and evaluates to what extent the requirements of accountability are fulfilled. In public administration, the main factor that constitutes the diversity of auditing is the auditing methods of local governments. These are political audit, judicial audit, administrative (managerial) audit, ombudsman audit and public audit. [ABSTRACT FROM AUTHOR]

Copyright of Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS) is the property of Ankara Serbest Muhasebeci Mali Musavirler Odasi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Accounting & Financial History Research Journal / Muhasebe ve Finans Tarihi Araştırmaları Dergisi. is the property of Association of Accounting & Financial History Research and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Sakarya University Journal of Law Faculty (SHD) is the property of Sakarya University Journal of Law Faculty (SHD) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In Turkey, 3767 non-public entities that are subject to independent audit but do not adopt full set Turkish Financial Reporting Standards, prepare their financial statements in compliance with Financial Reporting Standard for Large and Medium Sized Entities (FRS for LMEs). In this paper, a literature review covering the period 2018-2021 is compared with the period 2016-2017. The findings show that papers published for the period 2018-2021 focus more on the specific sections of FRS for LMEs rather than covering an overview of it; most papers adopt a comparative approach considering the multiple accounting regulations in Turkey, and most are practice-based. [ABSTRACT FROM AUTHOR]

The purpose of this study is to examine the relationship between the auditor's gender and the audit fee. For this purpose, 434 companies traded in Borsa Istanbul between 2020-2021 were used in the study. The variables used in the study were selected from studies in the literature. In the study, the multiple linear regression method was used to determine whether the auditor's gender has an impact on the audit fee. A significant relationship was found between the auditor's gender and the audit fee. In addition, a positive and significant relationship was found between the company's total assets and the auditor's gender and audit fees. [ABSTRACT FROM AUTHOR]

Günümüzde yapay zekâ kavramının literatüre dahil olması ve bu kavramın geleceğin teknolojisi olarak tanımlanması ile gelişen teknolojilerin hızı ve iş süreçlerinin dijitalleşmesi, muhasebe ve denetim alanı çalışanlarının da bu sürece hızlıca uyum sağlamalarını gerektirmektedir. Blok Zincir sayesinde veri işleme sürecinin daha hızlı ve doğru bir biçimde gerçekleşecek olması, “big data” üretimi ve veri depolama yöntemlerinin gelişmesi ile sonuçlanmaktadır. Muhasebe denetim alanı çalışanları blok zincir teknolojisine uyum sağlayabilmek amacıyla mevcut yetenek, bilgi ve becerileri geliştirmek ve genişletmek zorunda kalacaklardır. Bu çalışma kapsamında öncelikle TFRS kapsamında kripto varlık işlemlerinin muhasebeleştirilmesi incelenmiş, bu varlıkların bağımsız denetim sürecine eklenmesi ile meslek mensuplarının eğitim ve becerilerinin nasıl geliştirilmesi gerektiği örneklerle tartışılmaktadır. Çalışmanın sonuçları uyarınca kripto varlık işlemlerinin finansal tablolarda nasıl yer alacağı ve denetiminin hangi düzenlemelere bağlı olarak yapılacağına ilişkin yalnızca yol gösterici nitelikte kılavuzların bulunduğu, fakat sözü geçen konulara ilişkin uluslararası düzeyde tek bir düzenlemeye ihtiyaç duyulduğu görülmektedir. Bu uluslararası düzenleme ile bağımsız denetçilerin kripto varlıkların denetimine yönelik mesleki yeterliliklerini artıracağı öngörülmektedir.

Copyright of Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS) is the property of Ankara Serbest Muhasebeci Mali Musavirler Odasi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The purpose of this paper is to investigate whether provisions for bad debts are used for earnings management. The main reason for investigating the provision for bad debts is the discretion provided to managers by accounting standards, especially with the adoption of IFRS 9 in 2018. In this study, a modified model was designed with reference to the McNichols & Wilson study, which is the first significant research that guides the empirical literature to investigate earnings management behavior through the provision for bad debts. The reference model and the modified model are tested using pooled ordinary least squares and fixed effects regression models in panel data analysis. Although the outputs of the models are similar and both are significant, the explanatory power of the modified model is higher. The output for both models marks higher values indicating earnings management for companies not listed in stock exchange indexes and those not receiving unqualified opinions in their audit reports. The descriptive analytics confirm this result. This study is the first modeling study that examines earnings management in terms of provisions for receivables in Borsa Istanbul. The model presented in this study forms a framework for future studies investigating excessive provisions with a broader range of variables. [ABSTRACT FROM AUTHOR]

Copyright of Afyon Kocatepe University Journal of Social Sciences / Afyon Kocatepe Üniversitesi Sosyal Bilimler Dergisi is the property of Afyon Kocatepe University (AKU) Sosyal Bilimler Enstitusu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Planning, performing, and evaluating the results of audit procedures can be effective in reaching the auditor's appropriate audit opinion. Disclosure of the results of audit procedures performed on key audit matters (KAMs) in the auditor's report may enable intended users to obtain clear information about the outcome of audit procedures performed on significant accounting matters. The aim of this study is to examine whether the outcome of audit procedures applied to key audit matters (KAM) is indicated in the auditor's report. In this context, the auditor reports of 1430 companies for the periods 2018 to 2021, which disclosed the KAM, were analyzed by content analysis method in terms of pointing out the results of the audit procedures applied to KAMs. Research findings showed that there are different practices in terms of pointing out the results of audit procedures in the auditor's reports. Accordingly, we find that approximately 73% of the companies that announced KAMs and 77% of the reported number of KAMs have not indicate the outcome of audit procedures. In addition, it has been observed that the auditor's reports, which include the results of the audit procedures applied to KAMs, are mostly given to manufacturing and financial sector companies and are audited by other international audit firms, and the most frequently given auditor's opinion is the 'unqualified' opinion. On the other hand, in the reports pointing to the results of the audit procedures; It is generally stated that no material finding, error or misstatement was found as a result of the audit procedures applied. Such disclosure, which may have an impact on the decisions of the intended users, would increase transparency and the communicative value of the auditor's report. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Academic Value Studies is the property of Asos Egitim Bilisim Danismanlik and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Social Research & Behavioral Sciences / Sosyal Araştırmalar ve Davranış Bilimleri Dergisi is the property of Journal of Social Research & Behavioral Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Turkish Court of Accounts / Sayistay Dergisi is the property of Turkish Court of Accounts and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Accounting constitutes the main information system of the enterprises with its structure that produces data for the management steps within the enterprise as well as for the relevant parties outside the enterprise. In this system accounting data is obtained first and acconting information is accessed at the end of the data processing process. The concepts of continuity, cost basis and periodicity of accounting are effective in obtaining this information. Financial statements prepared by considering these concepts express the permanance of the business. With the information obtained from the financial statements, we can reach an opinion about the permanance and sustainability of the business. We can strengthen our conviction by analyzing the financial statements. The existence of risks in terms of continuity and sustainability can be managed with the measures to be taken by the business management. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Social Sciences Research / Sosyal Bilimler Arastirmalari Dergisi is the property of ODU Journal of Social Sciences Research and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Sakarya University Graduate School of Business Journal (SAUGSB-J)Sakarya Üniversitesi İşletme Enstitüsü Dergisi is the property of Sakarya University Journal of Business Administration Institute (SAUIED) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study aims to develop a model proposal for companies to establish their risk management systems as a part of their independent audit processes. The target audience consists of enterprises subject to independent audit in the manufacturing sector in Turkey. The verbal method within the scope of qualitative research is used in developing the model proposal. The resulting model proposed for the establishment of an independent-audit-oriented enterprise risk management system includes seven advisory stages and the important points to be considered in these stages. Suggestions are also made while explaining the stages of the model proposal. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Turkish Court of Accounts / Sayistay Dergisi is the property of Turkish Court of Accounts and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Bulletin of Accounting & Finance Reviews / Muhasebe ve Finans İncelemeleri Dergisi is the property of Muhasebe & Finans Incelemeleri Dergisi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Turkish Court of Accounts / Sayistay Dergisi is the property of Turkish Court of Accounts and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The increase in the need for reliable financial information of the parties (business owners or partners, managers, lenders, business employees, those who want to become a partner in the business, the public) that need accounting information of businesses has increased the importance of audit and auditing regulations that ensure the reliability of the information in the financial statements. To increase the trust in this information, the auditors; express an opinion on whether the financial statements present, in all material respects, the financial position and results of operations of an enterprise, in line with financial reporting standards, in a fair and accurate manner. While this situation carried the audit profession to a more important position, on the other hand, it increased the need for welltrained auditors to carry out this profession successfully. [ABSTRACT FROM AUTHOR]

Copyright of Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS) is the property of Ankara Serbest Muhasebeci Mali Musavirler Odasi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS) is the property of Ankara Serbest Muhasebeci Mali Musavirler Odasi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Today, one of the risks that is faced by the businesses is the frauds made by employees or other people. The tricks made by these people cause a large amount of material and moral damages in the businesses, although they have negatively affect the value, the future and the profitability of the businesses, but may sometimes lead the businesses to bankruptcy as well. Fraudulent transactions made by malicious people cannot be revealed due to inadequate fraud prevention procedures or insufficient internal control. Many audit methods are currently used to reveal these tricks that occur in businesses. One of these controlling methods utilised is the Benford Law. The purpose of the study is to reveal fraudulent transactions occurring in accounting data with Benford Law, which is one of the analytical methods of analysis, and to show how they can be applied to accounting data. In line with this purpose, in order to reveal the errors and frauds that may occur in the records of the purchase invoices of an enterprise operating in the marble sector and to determine the predicted level of fraud, the first, second, first two steps and duplicate amounts tests are applied to the data of the enterprise. In order to compare the differences between the rates observed as a result of the numerical analysis tests and the rates of the Benford Law, chi-square compatibility test is performed. As a result of the numerical analysis and chi-square suitability tests, it is concluded that there has been no errors or frauds in the data of the enterprise and the amounts that cause deviation are caused by the natural structure of the company itself. [ABSTRACT FROM AUTHOR]

The technological initiative brought by the modern era has changed the shape and direction of the activities of the businesses and the digital economy has emerged. As the e-commerce spread extensively throughout the world, the concept of Cyber Security has emerged in order to protect the assets of the businesses by performing their activities effectively and efficiently and the audit activities have taken its share from this situation. As a result of the international movement of capital, the relocation of business activities to different geographies has led to the formation of large masses of data and made internal audit activities difficult. In this context, the need for continuous control of sub-process processes related to the activities performed by businesses emerged and prepared the ground for the concept of Continuous Process Auditing. In order to ensure the sustainability of businesses in the face of changing and developing technologies and innovations; the protection of the data and information they have produced based on the lowest transaction processes of their activities has led to the intersection of cyber security and continuous process control and the added value created by these two applications has become a matter of curiosity. In this study, it is aimed to determine the effect of continuous process control on the activation of cyber security applications. Since the subject is new in practice, the study was handled from a theoretical perspective and suggestions were made for future applications. [ABSTRACT FROM AUTHOR]

Highway is one of the most preferred transportation systems for people and goods to make transportation comfortable, efficient and safety. Therefore, if an accident occurs due to the absence of traffic safety, it may cause significant material and moral losses for individuals, societies, and states. Road traffic safety consist of social, technical, legal, and applied studies involving institutions for the prevention of possible problems that may arise because of the interaction of people, vehicles, and the environment. Human affect which causes traffic accidents and endanger traffic safety, is the most important impact. In this study, social campaigns, audits, fines for people violating rule at traffic applied to establish road traffic safety and the effects of these practices on individuals were researched. For this purpose, while traffic audits and fines are more effective on the behavior of individuals in ensuring traffic safety for the short term, it is possible to say that repetitive social campaigns and public spots are more effective within the scope of creating a traffic culture. In any case, road traffic safety practices should be applied holistically and in cooperation with all institutes, supporting each other. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Turkish Court of Accounts / Sayistay Dergisi is the property of Turkish Court of Accounts and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Academic Social Science Studies is the property of Journal of Academic Social Science Studies and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The purpose of this study is to examine the effect of the global financial crisis that started in 2007 on auditor conservatism in Turkey. We used 138 companies traded in Borsa Istanbul between 2005-2011 in the analysis. We selected the variables used in the research from studies in the literature. In this study, the logistic regression model to test whether the financial crisis has an impact on auditor conservatism. In addition, we applied a t-test to test whether there is a relationship between pre-crisis (2005-2006) and crisis period (2008-2009). As a result of the study, we observed that the auditors acted more cautiously about the continuity in the crisis period in line with the literature, and this situation continued after the crisis (2010-2011). However, we found that the views on the continuity after the crisis stretched more than the crisis period. We concluded no significant difference in the ttest results to determine whether there was a statistically significant difference between the observations included in the analysis before and according to the crisis period. In addition, we ascertained that there is no statistically significant difference between the crisis period and the post-crisis period in terms of the conservatism of the auditors. Besides, we concluded that the natural logarithm of the market value, the natural logarithm of the total asset, the asset profitability ratio, and the current ratio variables are statistically significant in terms of continuity assessment. In addition, whether or not Big4 audit firms gave the auditor's opinion was not observed to be statistically significant. [ABSTRACT FROM AUTHOR]

Copyright of Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış is the property of Union of Chambers of Certified Public Accountants of Turkey (TURMOB) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Erciyes Akademi is the property of Erciyes Universitesi Sosyal Bilimler Dergisi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Balkan & Near Eastern Journal of Social Sciences (BNEJSS) is the property of Balkan & Near Eastern Journal of Social Sciences (BNEJSS) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In the study it is aimed to measure the performance of five participation banks operating in Turkey as of 2018 and six participation banks operating as of 2019 with MULTIMOORA method and MAUT method which are among the multi-criteria decision-making methods using CAMELS ratios. For this purpose, the rates evaluated within the scope of CAMELS are calculated. Consolidated financial statements and independent audit reports for the two separate accounting periods ended as of December 31, 2018 and December 31, 2019, and the consolidated balance sheet and income statements of December 31, 2018 and December 31, 2019 are used in the calculation of the ratios. After the calculation, the ratio directions are determined. The rates found with 2018 data are integrated with the MULTIMOORA method and the participation banks are ranked and it is determined that Vakıf Participation Bank takes the first place. The rates found with 2019 data are listed with the help of the MAUT method in this ranking, it is seen that Kuveyt Türk Participation Bank takes the first place. [ABSTRACT FROM AUTHOR]

Copyright of Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS) is the property of Ankara Serbest Muhasebeci Mali Musavirler Odasi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Information and communication technologies used today enable remote control. With the COVID-19 outbreak, internal audit continued remotely, like many professions. However, the developed and suggested remote control models are about how the internal control can be carried out by integrating the information and communication technologies into the audit. Remote auditing works carried out during crisis periods such as epidemics are carried out under certain uncertainties and conditions. In this context, the aim of the study is to reveal how the internal audit activity is carried out during the remote working period, to identify possible risks and to reveal the limitations. In this context, internal audit units of state universities were interviewed using the interview method. It has been determined that the universities that continued their auditing activities during the pandemic period continued the auditing with the traditional auditing approach and the communication was an important limitation. It is considered that the findings obtained from the study will enable the internal audit activities to be carried out in the new normal and in crisis periods to be more effectively, efficiently and productive. [ABSTRACT FROM AUTHOR]

Copyright of Journal of International Social Research is the property of Journal of International Social Research and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Benford's Law is one of the mathematical methods that provide time, resource and cost advantage to the auditor while sampling in fraud auditing. This Law stipulates the frequency of occurrence of figures in different digits of the numbers in the data set. The auditor can have an idea about possible errors or frauds by looking at the distribution of the numbers in the data sets analyzed with Benford's Law. The aim of the study is to reveal the utility of Benford's Law in sample selection to reveal possible errors or frauds in auditing. The study was carried out on the 2019 accounting accounts of a state university. The analysis covers the figures in the sub-ledger records of 800 Budget Revenues and 830 Budget Expenses accounts. Within the framework of Benford's Law, "First Digit", "Second Digit" and "First Two Digits" tests were conducted using the numbers in the data set. In all tests, except for the "first two digits" test of the 800 Budget Revenues account, "acceptable fit" or "marginally acceptable fit" was determined between the frequencies of the numbers in the data set and Benford's Law. Looking at the results, it can be stated that the numerical analysis tests within the scope of Benford Law can be used by public auditors as a sample selection method. On the other hand, the fact that there is a mismatch between the data set and Benford's Law is not an absolute indicator of error or fraud should not be overlooked. [ABSTRACT FROM AUTHOR]

Copyright of Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış is the property of Union of Chambers of Certified Public Accountants of Turkey (TURMOB) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Accounting, Finance & Auditing Studies is the property of Journal of Accounting, Finance & Auditing Studies and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The key audit matters of companies traded in İstanbul Stock Exchange explained in the audit report dated 31.12.2018 were compared regarding sectors, auditing companies and auditing opinion within the scope of the analysis. According to the result of the study, a total of 707 key audit matters in 374 audit reports were explained. The number of the explained key audit matters vary according to the sectors and auditor's viewpoint. It was concluded that there was a significant difference between the number of key audit matters determined by four major independent auditing companies and the key audit matters determined by other independent auditing companies. Key audit matters were analyzed through a sample formed by active companies in different sectors and the risky fields in terms of the investors in the sectors were revealed. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Turkish Court of Accounts / Sayistay Dergisi is the property of Turkish Court of Accounts and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of the Cukurova University Institute of Social Sciences is the property of Cukurova University Institute of Social Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Kafkas University, Journal of Economics & Administrative Sciences Faculty / Kafkas Üniversitesi Iktisadi ve Idari Bilimler Fakültesi Dergisi is the property of University of Kafkas, Faculty of Economics & Administrative Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)