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KIỂM TOÁN TÀI CHÍNH TRONG Thổ Nhĩ Kỳ: BỐI CẢNH LỊCH SỬ VÀ MONG ĐỢI Phó Giáo sư Saban UZAY * Trợ lý nghiên cứu Ahmet TANÇ ** Mehmet ERCİYES, CPA *** "Chúng tôi nhận thức kế toán, báo cáo tài chính, kiểm toán và các yếu tố cơ sở hạ tầng vật lý và là những khía cạnh đặc biệt của phát triển kinh tế của một quốc gia" đại diện Ngân hàng Thế giới tại Thổ Nhĩ Kỳ, Frederick Temple, 12 Tháng 1, 1994 | FINANCIAL AUDITING IN TURKEY HISTORICAL CONTEXT AND EXPECTATIONS Associate Professor ậaban UZAY Research Assistant Ahmet TANự Mehmet ERCÌYES CPA We perceive accounting financial reporting and auditing as factors ofphysical infrastructure and as special aspects of economic development of a country World Bank Representative in Turkey Frederick Temple January 12 1994. Abstract Objectives of this study are a To analyze the historical development of financial auditing in Turkey with a special stress on practice professional organization and education. b To both provide information about the current status of financial auditing in Turkey and make further assessment. First financial-auditing practices education and professional organization that lay the basis for legal regulations have been analyzed. The Case of Ariặ A.Ẹ. is given as an example for the first financial-auditing practices. Toward this end we conducted an interview with Prof. Dr. Mustafa Aysan. Moreover the current situation of financial auditing in Turkey is detailed and the impact of some national and international developments on auditing environment in Turkey is discussed. Some further assessments are included at the end of the study. Keywords Financial Auditing in Turkey Sample Practices Education Professional Organization Article Outline 1. Introduction 2. Financial-Auditing Practices 2.1. Historical Development of Auditing 2.2. First Practices in Turkey 2.3. The Case of Ariậ A. . 3. Professional Organization 4. Education 4.1. Courses 4.2. Published Articles Announcements Books Theses and Special Reports 4.3. Congresses Symposiums and Conferences 5. The Profession s Today and Future 5.1. Challenges in the Sector and Solutions 5.2. Developments Having an Influence Financial Auditing in Turkey 5.3. Further Assessments and Result 1. Introduction Accounting and auditing are two mutually interrelated concepts. Auditing wouldn t exist without accounting correspondingly accounting would be nothing without .
