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- W3203396415 abstract "In Turkey, there are currently two main types of audits conducted within two separate legislative frameworks. One of them is the financial statement audit under Turkish Commercial Law No. 6102 and Decree Law No. 660. The other is the tax certification audit of the annual corporate tax return and its attachments under Certified Public Accountancy and Sworn-in Certified Public Accountancy Law No. 3568. However, in application, most professionals have observed that there are many common aspects of both audits, including, among others, audit procedures and techniques, accounting principles, legislative rules, and the professionals who perform the audits. The purpose of this article then is to determine whether it is possible to jointly apply the audit procedures for both financial statement and tax certification audits. To this end, detailed surveys were prepared and carried out among professionals in the field, including these professionals’ responses, comments, and recommendations regarding whether the joint audit procedures in practice are applicable or not. Based on the research and survey results, which demonstrate that there are joint audit procedures applicable in both financial statement audits and tax certification audits, joint execution of these two audits is determined to be a feasible reality." @default.
- W3203396415 created "2021-10-11" @default.
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- W3203396415 date "2021-01-01" @default.
- W3203396415 modified "2023-10-17" @default.
- W3203396415 title "Is a Determination and Application of Joint Audit Procedures of Financial Statement and Tax Certification Audits Possible?" @default.
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- W3203396415 doi "https://doi.org/10.1007/978-981-33-6636-7_2" @default.
- W3203396415 hasPublicationYear "2021" @default.
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