TÜRKİYE AÇISINDAN İLERİYEYÖNELİK FİNANSAL BİLGİLERİN İNCELENMESİ

Bu çalışma, Uluslararası Denetim ve Güvence Standartları altında yer alan GDS 3400 İleriye Yönelik FinansalBilgilerin İncelenmesi standardı çerçevesinde işletme yönetimi ve meslek mensuplarının bu süreçteki rol ve so-rumluluklarını belirlemeyi amaçlamaktadır. Buna göre, meslek mensuplarının bu çerçevedeki rolü ile ilgili çeşitlikonularda tartışmalar incelenmiş ve ileriye yönelik finansal bilgilerin doğal yapısı gereği daha detaylı tanımla-malar içeren kılavuzların geliştirildiği gözlenmiştir. Çalışmada, Türkiye’de genel olarak ileriye yönelik finansalbilgilerin incelenmesi konusuna meslek mensuplarının yaklaşımlarını ve ileriye yönelik beklentilerini araştırmakamacıyla uygulanan anket çalışması ile mevcut durumunun tespiti yapılmaktadır.

THE EXAMINATION OF PROSPECTIVE FINANCIAL INFORMATION IN TURKEY

This research investigates the role and responsibilities of company managements and auditors within the scopeof ISAE 3400: The Examination of Prospective Financial Information under International Auditing and AssuranceStandards (IAAS). Accordingly, the research finds out that many countries have been developed a more detailedintroductory guide for the examination of PFI especially for the practitioners. This study additionally undertakesa survey to the auditors that will take role in examining the PFI in order to determine their opinions and expec-tations about the audit of future-oriented information in Turkey.

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