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DENETÇININ DENETIM RISKINDEN KAYNAKLANAN IŞ RISKI, MESLEKI YÜKÜMLÜLÜĞÜ VE BUNLARIN MINIMIZASYONU

Journal Name:

  • Yönetim ve Ekonomi Araştırmaları Dergisi

Publication Year:

  • 2006

Key Words:

Keywords (Original Language):

Author NameUniversity of AuthorFaculty of Author
Abstract (2. Language): 
Auditors occupying with accounting audits are usually faced up to an audit risk at some certain level. The said audit risk comes together with a business risk. Because of this business risk which expresses the probability of an auditor to experience losses or deprivations at his/her professional activities, auditors have some professional liabilities. This paper investigates the precautions which auditors can take in order to minimize their professional liability risk that can cause damages or even failures at their professional activities, and professional liability insurance which they can purchase in consistency with the aim of minimizing professional liability risk.
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Abstract (Original Language): 
Muhasebe denetimi ile uğraşan denetçiler her zaman belli oranda bir denetim riski ile karşı karşıyadır. Söz konusu denetim riski beraberinde iş riskini de getirmektedir. Bir denetçinin mesleki faaliyetlerinde zarara ya da kayba uğrama ihtimalini ifade eden iş riski nedeni ile denetçiler bazı mesleki yükümlülükler ile karşılaşmaktadırlar. Çalışmada; denetçilerin mesleki faaliyetlerine zarar verebilecek hatta akamete uğratabilecek mesleki yükümlülük riskini minimize etmek için alabilecekleri bazı önlemler ve bu amaca yönelik olarak yaptırabilecekleri mesleki yükümlülük sigortası incelenmiştir.
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  • 1
59-77
  • Turkish

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