International Journal of Business Economics and Management Perspectives

ISSN:2458-8997

Giriş Yap Üye Ol

THE ROLE OF THE EXTERNAL AUDITOR IN THE DETECTION ERROR AND FRAUD: A RESEARCH ON IRAQ AUDITORS


Error and fraud in accounting transactions negatively affects the quality of financial reporting. The decline in the quality of financial reporting affects financial markets and undermines the confidence of investors. Necessary arrangements are made in the fields of accounting and auditing in order to improve financial reporting quality and win investor confidence in the world. Within the framework of the regulations, the responsibilities of the auditors have been increased and it is aimed to provide the necessary contribution to the works to increase the quality of financial reporting. The aim of the study was to determine the role of external auditors in the detection of errors and fraud. In line with this aim, a survey based on questionnaire was conducted to the auditors of the SAI. By analyzing the data with statistical methods, the results of the auditors were evaluated according to their point of view.


Keywords


Error and Fraud Audit, External Auditor Responsibility.

Yazar: - Hakan ÖZÇELİK, Jalal SALMAN
Sayfa Sayısı: null
DOI:
Tam Metin:
International Journal of Business Economics and Management Perspectives
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