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- W2305663896 abstract "Bu calismanin amaci hile ucgeni faktorlerine ait belirsizliklerin gosterimi icin matematik tabanli bir cercevenin, denetcilerden tarafindan nasil kullanilacagini gostermektir. Calismada Dempster-Shafer teorisi kanaat fonksiyonlarina dayali olarak kurulmus bir hile risk degerleme modeli kullanilmistir. Calisma yedi bolumden olusmaktadir. Birinci bolumde hile ve kanaat fonksiyonlari konularina kisaca deginilmistir. Ikinci bolumde kanaat fonksiyonlarinin genel yapisi ozetlenmistir. Ucuncu bolumde calismada kullanilan hile risk degerleme modeli aciklanmistir. Dorduncu bolumde hile ucgeni faktorleri ile genel denetim riski arasindaki iliski gosterilmistir. Besinci bolumde kanaat fonksiyon tabanli bir hile risk degerleme modeli, Turkiye’deki bir isletmenin stok ve maliyetler dongusunun denetiminde kullanilmistir. Altinci bolumde yapilan uygulamalarin sonuclari tartisilmistir. Son bolumde calismanin genel bir degerlendirmesi yapilmistir." @default.
- W2305663896 created "2016-06-24" @default.
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- W2305663896 date "2015-01-01" @default.
- W2305663896 modified "2023-09-27" @default.
- W2305663896 title "HİLE ÜÇGENİ FAKTÖRLERİNİN KANAAT FONKSİYONLARI İLE TAYİNİ: BİR TÜRKİYE UYGULAMASI" @default.
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- W2305663896 doi "https://doi.org/10.14783/od.v11i43.5000070101" @default.
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