Analysis of the Factors Influencing the Change in Court of Accounts' Audit Understanding in Turkey (From 1967 to Today)
Journal Title: Muhasebe ve Finansman Dergisi - Year 2018, Vol 20, Issue 79
Abstract
The aim of the study is to evaluate the changes in the task undertaken by the new Court of Accounts that began its activities in 1967 under the supervision of the government accounting in Turkey, and to display the changes that happened up to this day. The questions of what kind of an improvement was observed as a result of the change that occurred in the external audit legislations of the Court of Accounts that runs the external audit duties in the public and what are the reasons for this improvement were tried to be answered. Three general laws influencing the change in the Court of Accounts' understanding of external audit the most were identified. These are Law No. 832 on Court of Accounts adopted in 1967, Public Finance Management and Control Law No. 5018 adopted in 2003, and Law No. 6085 on Court of Accounts adopted in 2010. The study was completed with literature review, by document and legislation analyses. As a result of the study, four important factors playing a role in the formation of the external audit legislation causing the Court of Accounts' external audit understanding to be shaped were identified. These are economical and political factors, global and local based crises, EU harmonisation studies, and the improvements in technology. Moreover, in this process, there has been a significant change in the field of responsibilities of the public institutions to the Court of Accounts, in the expansion of the audit area of the Court of Accounts, in the understanding of conformity auditing, and in the understanding of accounting audit.
Authors and Affiliations
Serkan Akçay
Keywords
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- EP ID EP328884
- DOI 10.25095/mufad.438879
- Views 81
- Downloads 0
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