Author :
Abstract
Bu araştırmada, uluslararası muhasebe denetiminde hukuki süreçlere güven ve bağımsız denetim sürecinin kavramsal olarak incelenmesi amaçlanmıştır. Araştırmada bu çerçevede öncelikle muhasebe denetimi kavramına değinilmiş, ardından uluslararası muhasebe sisteminde denetim ve güven kavramları incelenmiştir. Araştırmada elde edilen sonuçlara göre uluslararası alanda hukuki süreçlere olan güven sadece adaletin uluslararası alanda tesisi ve bireylerin günümüzün yükselen değeri olan küresel kamu bilincine erişmesinde değil, aynı zamanda yatırımların ve sermayenin hareketinde de büyük önem taşımaktadır. İşletme bakımından muhasebe denetimi bir işletmenin mevcut durumunu, kaynak kullanımını, verimliliğini, gelecek yatırımların fizibilitesini ve işletmeye yönelik pek çok önemli bilgileri göstermektedir. Muhasebe denetiminin kamusal yönü hukuki süreçler ve denetim bakımından önem arz etmektedir. Bunun için sadece belirli bölgeler ya da AB gibi belli birlikler değil, tüm küresel anlamda aktörlerin de bir arada değerlendirildiği, emperyalizm söylemleri ve popülist yaklaşımlardan uzak, daha şeffaf ve uygulanabilir, ülkeler arasındaki farklılıkların etkilerini dikkate alan denetim sistemlerinin tesisi ve ikamesinin gerekli olduğu ifade edilebilir.
Keywords
Abstract
This study will explore the concept of trust in legal processes and the independent audit process in international audit. This study first examines the concept of auditing and then the concept of trust in accounting. Subsequently, the concepts of auditing and trust in the international accounting system were examined. According to the results of the research, trust in legal processes on the international stage is not only important for the establishment of justice on the international stage and for the individual's access to the global public consciousness, which represents the rising value of today, but also for the movement of investment and capital. In terms of the company, the audit shows the current status of a company, the use of resources, the efficiency, the feasibility of future investments, and much important information about the company. The public aspect of the audit is important in terms of legal procedures and auditing. It may be noted that there is a need to set up and replace control systems that take into account the effects of differences between countries, far from imperialist discourses and populist approaches, taking into account the effects of differences between countries.
Keywords
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