Examination of Accounting Audit in Turkish Law System (in Terms of Bankruptcy and Enforcement Law, Turkish Commercial Law, Tax Procedure Law)
Accounting auditing is the auditing of the complianceof the financial statements, financial situation data and activity results of the enterprises with the legal regulations. In this context, accounting audit and law are multidisciplinary fields. The fact that these fields are fields of study in their own right and that they are studied in different departments has led to the relative isolation of accounting audit and legal discipline from each other. The biggest problem that emerged as a result of this abstraction is that a good lawyer's knowledge of financial auditing remains relatively weak, while a good financial auditor's knowledge of law remains relatively weak. In this study, which was carried out within the scope of doctoral thesis, accounting auditing and the legal dimension of accounting auditing were examined in depth. As a result of the study; The financial statements audited in the accounting audit process carried out according to the Turkish Commercial Code are not the financial statements prepared by the company in accordance with the Tax Procedure Law, instead of these statements, the financial statements prepared within the framework of the accounting and auditing standards published by the Public Oversight Agency are the statements audited in the accounting audit. Since the financial statements prepared according to the reporting standards adopt the commercial profit (commercial balance sheet) principle, the tables prepared according to the Tax Procedure Law adopt the financial profit (financial balance sheet) principle, since the accounting audit desired to be carried out according to the Turkish Commercial Code cannot be performed on the financial statements prepared within the scope of the Tax Procedure Law. It has been concluded that the legislators should carry out studies to ensure the compatibility of the financial statements and books of the enterprises in terms of the Turkish Commercial Code and the Tax Procedure Law.
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