The Frauds and Errors in Auditing: A Case Study in Çorum Area | Zendy

Selçuk KENDİRLİ | Zendy; Harun KISACIK | Zendy; Hülya Çağıran Kendirli | Zendy

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The Frauds and Errors in Auditing: A Case Study in Çorum Area

Author(s) -

Selçuk KENDİRLİ,

Harun KISACIK,

Hülya Çağıran Kendirli

Publication year - 2017

Publication title -

procedia of economics and business administration

Language(s) - English

Resource type - Conference proceedings

eISSN - 2392-8174

pISSN - 2392-8166

DOI - 10.26458/v4.i1.27

Subject(s) - audit , certification , meaning (existential) , accounting , face (sociological concept) , business , external auditor , auditor's report , public relations , psychology , internal audit , political science , sociology , law , social science , psychotherapist

In this study, we tried to explain the meaning of errors and frauds in accounting. Firstly, technical information was explained about the concept of auditing and accounting audit. Then, mistakes and frauds were examined in accounting. At the end of the study, a questionnaire was prepared and took the evaluated and the opinions of the Chartered Accountant (CA) and the Certified Public Accountant (CPA), which are working in A‡orum. As a result of the questionnaire survey and face-to-face interviews conducted with 134 members, a great majority of the members of the profession expressed their opinion that their colleagues did not comply with professional ethics. In addition, according to result of the study, we explored about that professional members are making some frauds and mistakes in the area.

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