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THE FRAUDS AND ERRORS IN AUDIT: A RESEARCH IN ÇORUM AREA

ICESBA

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Authentication Code dc
 
Title Statement THE FRAUDS AND ERRORS IN AUDIT: A RESEARCH IN ÇORUM AREA
 
Added Entry - Uncontrolled Name Selcuk KENDIRLI; Hitit University FEAS Banking and Finance
Harun Kisacik
Hulya Cagiran Kendirli
 
Uncontrolled Index Term Finance and accounting
Audit, Error, Frauds, Çorum Area
H83, M40, M42
 
Summary, etc. Accounting is the collection of monetary amounts of events and transactions that give rise to financial results for the entity and, where necessary, other digital assets. These data are recorded taking into account the needs and objectives of the persons who are of interest to the business. Processes through classification and analysis. The majority of results are presented as periodic summarized reports. In summary, it is the system of providing information systematically (Büyükmirza, 2010: 27). Accounting irregularities are revealed with mistakes, forgetfulness, carelessness, ignorance or the willingness to error (fraud). It is quite difficult to decide whether accounting mistakes and frauds are done consciously or unconsciously in situations that have arisen. Proof of consciousness and desire is often very difficult. The main way in which accounting mistakes and frauds are distinguished is that, in some cases, the request for misleading is accepted in advance. Auditing is a systematic process of collecting and evaluating evidence objectively in order to investigate the degree of conformity between the arguments relating to economic activities and events and the accepted criteria and to communicate the results to the relevant users. The greatest feature that distinguishes between accounting mistakes and fraud is intentionality. If there is an intention in a transaction that means fraud, otherwise it is an accounting error. However, it is difficult to identify the intentional element. We have tried to reach the thoughts about mistakes and frauds of Charter Accountant (CA) and Certified Public Accountant (CPA) which ones are operating in Çorum area. In this study, the error and frauds in accounting was investigated. First, the concept of auditing, accounting and technical information described in connection with an audit. Then the error in accounting frauds was investigated. At the end, a survey in the province of Çorum organized and Chartered Accountant (CA) and Certified Public Accountant (CPA)'s views on accounting errors and tricks taken. As a result of our survey, based on 134 accounting profession members, reached the conclusion that applies to frauds and error.
 
Publication, Distribution, Etc. ICESBA2017: International Conference on Economic Sciences and Business Administration
2017-10-25 15:28:45
 
Index Term - Genre/Form Peer-reviewed Paper
 
Electronic Location and Access application/pdf
http://icesba.eu/ocs/index.php/ICESBA2017/icesba2017/paper/view/160
 
Data Source Entry ICESBA2017: International Conference on Economic Sciences and Business Administration; International Conference on Economic Sciences and Business Administration
 
Language Note en
 
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