PropertyValue
?:abstract
  • 2020 y&0131;l&0131;n&0131;n ilk aylar&0131;ndan itibaren şiddetini art&0131;ran COVID-19 salg&0131;n&0131;etkisini tüm alanlarda göstermektedir Sadece sa&gcaron;l&0131;k politikalar&0131;de&gcaron;il, tüm ana ak&0131;m süreçlerde yeniden yap&0131;lanmalar gerçekleşmektedir Bu kapsamda işletmeler ve yönetimler de bu salg&0131;ndan büyük oranda etkilenmişlerdir Íşletme ve muhasebe biliminin en temel varsay&0131;m&0131;olan işletme süreklili&gcaron;i tehdit edilir hale gelmiştir Ola&gcaron;an iş süreçlerini devam ettiremeyen işletmeler kapanma tehdidi ile karşı karşıya kalm&0131;ş durumdad&0131;r Bu anlamda işletmelerin süreklilik mücadelesi verdi&gcaron;i bu zamanlarda denetim ve bağıms&0131;z denetim olgular&0131;daha da önemli hale gelmiştir Çal&0131;şmada salg&0131;n bask&0131;s&0131;yaşadığım&0131;z bu dönemlerde, BDS 570 kapsam&0131;nda düzenlenen işletme süreklili&gcaron;i kavram&0131;ve bağıms&0131;z denetim ilişkisi nitel yöntemler ile incelenmiştir Çal&0131;şma sonucunda işletme süreklili&gcaron;i ba&gcaron;lam&0131;nda, bağıms&0131;z denetim olgusunun pozitif katk&0131;sundu&gcaron;u tespit edilmiştir Alternate abstract:The COVID-19 outbreak, which has increased its severity since the first months of 2020, shows its effect in all areas Restructuring takes place not only in health policies, but in all mainstream processes In this context, businesses and administrations have been greatly affected by this epidemic Go&0131;ng Concern, the basic assumption of business and accounting science, has become threatening Businesses which cannot continue their ordinary business processes are faced with the threat of closure In this sense, audit and independent audit phenomena become even more significant in these times when businesses struggle for continuity During this period of epidemic pressure, the concept of go&0131;ng concern and independent audit, which are regulated within the scope of ISA 570, are examined by qualitative methods As a result of the study, it is determined that the independent audit phenomenon contributes positively in the context of going concern
is ?:annotates of
?:creator
?:journal
  • Istanbul_Ticaret_Üniversitesi_Sosyal_Bilimler_Dergisi
?:license
  • unk
?:publication_isRelatedTo_Disease
?:source
  • WHO
?:title
  • COVID - 19 GÜNDEMÍNDE ÍŞLETME SÜREKLÍLÍĞÍ VE BAĞIMSIZ DENETÍM ÍLÍŞKÍSÍ
?:type
?:who_covidence_id
  • #948353
?:year
  • 2020

Metadata

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