İNTERNETTE FINANSAL RAPORLAMANIN DIŞ DENETİME ETKİLERİNİN BELİRLENMESİNE YÖNELİK BİR ARAŞTIRMA
A RESEARCH ASSOCIATED WITH DETERMINING THE EFFECTS ON EXTERNAL AUDITING OF FINANCIAL REPORTING ON THE INTERNET

Summary/Abstract: The purpose of this study is to determine the effects of financial reporting in the internet on external auditing. In this context the effects on external auditing and responsibilities of auditors of financial reporting on the internet was explained primarily in a literature review which was followed by a research made on auditors and academicians. The data were obtained from a questionnaire in which a five-point Likert scale was used in this research. Moreover, the results of the questionnaire were compared with using variance analyses. According to the research, participants vacillated whether financial reporting on the internet will affect auditing practices or not.

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