Gelişmiş ülkelerdeki kamu gözetim kurumları ve Türkiye ile farklılıkları
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Date
2014
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Abstract
Dünya üzerinde var olan her etkinlik, ekonomik bir amaç doğrultusunda gerçek-leştirilmekte olduğundan işletmeler de temel olarak kar elde etme amacı ile kurularak ticari faaliyetler gerçekleştirmektedirler. İşletmeler tarafından gerçekleştirilen ticari faa-liyetler sonucu elde edilen kar ise sadece işletme sahiplerinin elde edeceği kar olarak değil, işletmenin kurulduğu bölgeyi, etkinliklerini gerçekleştirdiği ülke ve ülkeleri, do-layısıyla da genel anlamda ekonomiyi etkileme kabiliyetine sahip olan güç olarak değer-lendirilmektedir. Yatırımcıların, yatırım kararı almalarındaki en önemli unsurlardan biri işletmelerin kamuoyuna sundukları faaliyet raporlarıdır. Bu raporlar, yatırımlara ve bununla ilişkili olarak istihdam, büyüme, gelişim ve yaşam kalitesinin yükselmesi gibi unsurlara etki ettiği için doğruluk ve uygunluklarının bağımsız denetim mekanizmaları tarafından onaylanması zorunlu bir hal arz etmektedir. Dünya da sermaye piyasalarında yaşanan krizler denetim işletmeleri ve denetçi kavramlarının yeniden ele alınmasına neden olarak ve denetimde yaşanan eksikliklerin tespit edilmesine imkân vermiştir. Bu doğrultuda önce Amerika, ardından Avrupa Birliği ülkeleri ve Japonya'da yaşanan skandallardan başka dünyanın çeşitli ülkelerinde ortaya çıkarılmış denetim kusurlarının ardından kamu gözetim kurulları oluşturulmuş, var olan kurumların etkinlikleri güçlen-dirilmiş ve uluslararası standartların belirlenmesine çalışılmıştır. Anahtar Kelimeler: Denetim, Bağımsız Denetim, Skandallar, Kamu Gözetimi, Kamu Gözetim Kurumları
Since every single activity is carried out with an economical purpose around the world, enterprises are established primarily to make profit and they carry out commercial activities. The profit made as a result of the commercial activities carried out by these enterprises are regarded not only as a profit the owners of enterprises make, but also as a power to influence the region in which the enterprise is located, country/countries in which it carries out activities, and thus economy in general. One of the most important factors for investors to make investment decisions is the activity reports that enterprises provide to the public. That these reports influence such factors as investments and thus employment, growth, development, and improvement of life quality makes it compulsory for their accuracy and conformity to be approved by independent auditing mechanisms. Crises that occur in the world capital markets cause the auditing enterprise and auditor concepts to be readdressed, which allows for the identification of deficiencies experienced during auditing. In this scope, as a result of scandals experienced initially in America and then European Union states and Japan, and following the identification of audit defects in different countries around the world; public auditing bodies were established, efficacy of the existing bodies were strengthened, and it was attempted to develop international standards. Key Words: Auditing, Independent Auditing, Scandals, Public Auditing, Public Auditing Bodies
Since every single activity is carried out with an economical purpose around the world, enterprises are established primarily to make profit and they carry out commercial activities. The profit made as a result of the commercial activities carried out by these enterprises are regarded not only as a profit the owners of enterprises make, but also as a power to influence the region in which the enterprise is located, country/countries in which it carries out activities, and thus economy in general. One of the most important factors for investors to make investment decisions is the activity reports that enterprises provide to the public. That these reports influence such factors as investments and thus employment, growth, development, and improvement of life quality makes it compulsory for their accuracy and conformity to be approved by independent auditing mechanisms. Crises that occur in the world capital markets cause the auditing enterprise and auditor concepts to be readdressed, which allows for the identification of deficiencies experienced during auditing. In this scope, as a result of scandals experienced initially in America and then European Union states and Japan, and following the identification of audit defects in different countries around the world; public auditing bodies were established, efficacy of the existing bodies were strengthened, and it was attempted to develop international standards. Key Words: Auditing, Independent Auditing, Scandals, Public Auditing, Public Auditing Bodies
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İşletme, Bağımsız denetim, Denetim, Business Administration, Independent audit, Kamu denetimi, Control, Kamu gözetim kurumları, Public inspection, Public auditing bodies, Skandallar, Scandals