Bağımsız Denetim Sürecinin Covid-19 Salgınının Etkileri Açısından Değerlendirilmesi
Evaluation of Independent Audit Process in terms of Effects of Covid-19 Pandemic
Author(s): Burak Ali Adana, Mehmet ÖzbirecikliSubject(s): Business Economy / Management, Health and medicine and law, Accounting - Business Administration
Published by: İşletme Araştırmaları Dergisi
Keywords: Independent Audit; Covid-19; Coronavirüs; Auditor’s Report; Key Audit Matters;
Summary/Abstract: Purpose – The coronavirus pandemic (Covid-19), which emerged in the Wuhan province of the People's Republic of China in December 2019 and later has spread rapidly to the whole world, has a serious impact on life of people, economy of countries and activity of businesses. It is inevitable that coronavirus pandemic affects the independent audit processes of businesses as well as many other fields. This study aims to provide contribution with independent auditors who have conducted audit activities nowadays by dicussing the current and potential effects of the coronavirus on the independent audit process and the independent audit report that is the output of this process.
Journal: İşletme Araştırmaları Dergisi
- Issue Year: 12/2020
- Issue No: 2
- Page Range: 2080-2093
- Page Count: 14
- Language: Turkish