Publication: Denetim firmalarında ücret hesaplaması
Abstract
DENETİM FİRMALARINDA ÜCRET HESAPLAMASI Günümüzde işletmelerin faaliyet alanlarında meydana gelen genişleme ile muhasebe sistemlerinde de karmaşık bir hal oluşmuştur. Bu karmaşık sistemler içerisinde büyük hacimlerden yararlanarak yolsuzluk ve hile yapıldığı gerçeği ortaya çıkmıştır. Yolsuzluk ve hilenin sonucu olarak 2000’li yıllarda dünyada yaşanan büyük şirketlerin iflası; denetim mesleğinin yönünü değiştirmiştir. Bağımsız dış denetimin temel hedefi; güvenilir, şeffaf finansal bilgi sunulmasını sağlamak ve bilgi alıcılarını aydınlatmaktır. Ancak bu hedef geleneksel denetim anlayışı ile gerçekleştirilememektedir. Artık denetim; sadece geçmiş verilerin doğruluğuna güvence vermek yerine, geleceğe yönelik bilgilerin de sunulmasını ve işletme riskleri hakkında bilgi alıcılarının aydınlatılmasını sağlamalıdır. Bağımsız dış denetim şirketlerinin yaptıkları denetimin maliyeti çeşitli yollarla hesaplanabilmektedir. Ancak, hesaplama yaparken harcanan zaman ve emeğin dikkate alınması son derece önemlidir.
FEE CALCULATION AUDIT FIRMS Today the expansion of businesses with activities that occur in the areas of accounting systems has also created a complex case. In this large volume of complex systems by using the fact that corruption and cheating have emerged. Corruption and fraud in the 2000s as a result of the bankruptcy of major companies around the world experienced the audit profession has changed direction. Independent external audit of the basic goal of reliable, transparent financial information to provide offers and information to enlighten the recipient. However, this goal can not be realized with the traditional audit approach. Now controls only in the past to ensure the accuracy of the data rather well for the future of information delivery and understanding of operational risk should provide information about the recipients. The cost of their supervision of the independent external auditing firm can be calculated in several ways. However, the calculation of the time and effort spent doing is extremely important to consider.
FEE CALCULATION AUDIT FIRMS Today the expansion of businesses with activities that occur in the areas of accounting systems has also created a complex case. In this large volume of complex systems by using the fact that corruption and cheating have emerged. Corruption and fraud in the 2000s as a result of the bankruptcy of major companies around the world experienced the audit profession has changed direction. Independent external audit of the basic goal of reliable, transparent financial information to provide offers and information to enlighten the recipient. However, this goal can not be realized with the traditional audit approach. Now controls only in the past to ensure the accuracy of the data rather well for the future of information delivery and understanding of operational risk should provide information about the recipients. The cost of their supervision of the independent external auditing firm can be calculated in several ways. However, the calculation of the time and effort spent doing is extremely important to consider.