Tam Tasdik Denetimi Ve Raporunun Muhasebe Ve Vergi Uygulamalari Açisindan Öneminin Örnek Olay Analizi İle Değerlendirilmesi
Evaluation Of Full Certification Audit And Report Through Case Study Analysis In Terms Of Accounting And Tax Applications

Summary/Abstract: The full certification audit and the report are performed through Certified Public Accountants (CPAs). Responsibilities and tasks of the CPAs within the purview of full certification are governed through Law No. 3568 as well as communiqués published associated with this law and regulations published by the Ministry of Finance. The provisions of these governed regulations comprise responsibilities as regards the full certification of the CPAs in a quiet broad manner. This study is intended to examine the full certification report which is among the responsibilities of Certified Public Accountants in addition to activities performed within this context. Accordingly, audit functions are specified and accounting errors to arise are evaluated through examination of subjects within full certification in addition to sample cases. Detection of issues against the regulation as well as the controversial matters following the accounting and tax audits and correction thereof have been explained in the section until the preparation of the full certification report by the CPAs while writing of the full certification report after this stage has been represented in our study. Proceedings detected during the full certification audit which have been made by mistake against the legislation through the business have been detected in the case study provided within our study and the nature of these proceedings has been examined. The effects of these issues on the tax base and subsequently to the tax to be paid have been searched, and the corrective actions to be carried out by the business have been examined.

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