Yanık, Ramazan Atatürk Üniversitesi, Turkey

AUDITOR’S RESPONSIBILITY UNDER THE TURKISH COMMERCIAL CODE No. 6102 AND A SUGGESTION FOR AUDITING OF PAYABLE AND RECEIVABLE ACCOUNT

36762

Under the new Turkish Commercial Code No. 6102, auditors and special auditors are responsible for defective performance of their duties to companies, shareholders and creditors. Furthermore, under the same Law, the auditors are responsible for keeping secret. It might be claimed that the auditors, who supply reports and results with regards to the main mass via audit sampling, are responsible for the reason that the audit sampling does not represent the main mass. In this study, a regulatry proposal which secure the auditors in auditing of payables and receivables are discussed. It is expected that the auditing concentrates on accounts aggreed upon by reaching an aggreement with regards to receivable and payable via electironic environment in statutory period.

358

Independent Audit , Sampling , The Turkish Commercial Code No. 6102

Journal Of Economics and Administrative Sciences, Ataturk University

367