VUK ve TMS açısından maliyet denetimi ve bir uygulama
Abstract
sayılı Türk Ticaret Kanunu'nun 64 ve 88'inci madde hükümlerine tabi gerçek ve tüzel kişiler gerek ticari defterlerini tutarken, gerek mali tablolarını ve ek mali tablolarını düzenlerken Tek Düzen Muhasebe ilkelerinin yanında Türkiye Muhasebe Standartlarına Türkiye Finansal Raporlama Standartlarına ve kavramsal çerçevede yer alan muhasebe ilkelerine ve bunların parçası olan yorumlarına da bizzat uymak ve bunları uygulamak zorundadırlar. Yine bu kanun ile bağımsız denetim zorunluluğu getirilmiştir. Bu çalışmada şirketlerin vergi usul kanuna göre denetime tabi olan şirketler ile bağımsız denetime tabi olan şirketlerin geçirdikleri denetimde ne gibi farklılıkların yaşanıldığı açıklanmıştır. Anahtar Kelimeler: Denetim, Vergi Usul Kanunu, Türkiye Muhasebe Standartları
Obviously today in Turkey the personal enterprises and corporations operating as per Turkish Trade Law 6102 and its related 64th and 88th provisions, have to adhere to and apply Uniform Accounting Principles while keeping ledgers and preparing consolidated accounts and additional financial reports. While doing so, those companies should consider the Turkish Accounts Standards, Turkish Financial Reporting Standards, and related principles embedded in accounting framework. And those companies further have to align and apply even the related interpretations of accounting framework. That law also imposes compulsory independent audit for some companies. In this study, the differences between audit of the companies subject to the only Turkish Tax Code and the companies subject also to the independent audit are explained. Key Words: Audit, Tax Code, Turkish Accounting Standards
Obviously today in Turkey the personal enterprises and corporations operating as per Turkish Trade Law 6102 and its related 64th and 88th provisions, have to adhere to and apply Uniform Accounting Principles while keeping ledgers and preparing consolidated accounts and additional financial reports. While doing so, those companies should consider the Turkish Accounts Standards, Turkish Financial Reporting Standards, and related principles embedded in accounting framework. And those companies further have to align and apply even the related interpretations of accounting framework. That law also imposes compulsory independent audit for some companies. In this study, the differences between audit of the companies subject to the only Turkish Tax Code and the companies subject also to the independent audit are explained. Key Words: Audit, Tax Code, Turkish Accounting Standards
Description
Keywords
İşletme, Denetim, Business Administration, Maliyet muhasebesi, Control, Türkiye Muhasebe Standartları, Cost accounting, Turkish Accounting Standarts, Vergi Usul Kanunu, Tax Procedural Code