Muhasebe meslek mensuplarının yeni muhasebe uygulamaları ve bağımsız denetim faaliyeti çerçevesinde ortaya çıkan eğitim ihtiyacı üzerine bir araştırma
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Date
2021
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Hatay Mustafa Kemal Üniversitesi
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info:eu-repo/semantics/openAccess
Abstract
Bu araştırmanın amacı, bağımsız denetçi belgesine sahip olan muhasebe meslek mensuplarının yeni muhasebe uygulamaları ve bağımsız denetim faaliyetleri çerçevesinde ortaya çıkan eğitim ihtiyaçlarını tespit etmektir. Çalışma beş bölümde tamamlanmıştır. İlk bölüm, muhasebe kavramı ve muhasebe standartlarının ele alındığı bölümdür. İkinci bölümde, denetim kavramının önemine yer verilmektedir. Üçüncü bölümde bağımsız denetim, dördüncü bölümde bağımsız denetçi kavramlarına yönelik açıklamalara yer verilmektedir. Beşinci bölümde bağımsız denetçi belgesine sahip olan muhasebe meslek mensuplarının mesleki eğitim ihtiyaçları ve beklentilerinin tespitine yönelik araştırmaya yer verilmektedir. Araştırmada meslek mensuplarının bağımsız denetim ve muhasebe standartlarına bakış açıları, bilgi ve deneyim durumları, meslek örgütleri tarafından düzenlenen eğitimden beklentileri tespit edilmeye çalışılmıştır. Araştırmada genel olarak katılımcıların belirli bir mesleki bilgi ve deneyime sahip olduğu, ancak mesleki eğitimlerde uygulamaya dönük örnek ve bilgilere daha fazla yer verilmesinin eğitimlerin yararını artıracağı görüşünde oldukları tespit edilmiştir.
The purpose of this research is to examine the professional accountants' educational needs that emerge within the framework of new accounting practices and independent audit activities. The study composes of five chapters. The first chapter is the one where the concept of accounting and accounting standards are discussed. The second chapter is devoted to the concept and importance of auditing. Independent audit is discussed in the third chapter, and the independent auditor in the fourth chapter. The fifth chapter is composed of the research study, which is carried out to reveal the professional accountants' educational needs that emerge within the framework of new accounting practices and independent audit activities. In the study, the perspectives of the members of the profession towards independent auditing and accounting standards, their knowledge and experience, and their expectations from the education organized by professional organizations were evaluated. In the analyzes, we conclude in general that the participants have a particular professional knowledge and experience to perform their activities. However, they expect that education programmes should include case studies to better understand auditing and accounting standards.
The purpose of this research is to examine the professional accountants' educational needs that emerge within the framework of new accounting practices and independent audit activities. The study composes of five chapters. The first chapter is the one where the concept of accounting and accounting standards are discussed. The second chapter is devoted to the concept and importance of auditing. Independent audit is discussed in the third chapter, and the independent auditor in the fourth chapter. The fifth chapter is composed of the research study, which is carried out to reveal the professional accountants' educational needs that emerge within the framework of new accounting practices and independent audit activities. In the study, the perspectives of the members of the profession towards independent auditing and accounting standards, their knowledge and experience, and their expectations from the education organized by professional organizations were evaluated. In the analyzes, we conclude in general that the participants have a particular professional knowledge and experience to perform their activities. However, they expect that education programmes should include case studies to better understand auditing and accounting standards.
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İşletme, Business Administration
