Gümrük ve Ticaret Dergisi
Yazarlar: Suphi ASLANOĞLU, Erdem BULUT
Konular:-
Anahtar Kelimeler:New Turkish Commercial Code,Independent Audit,Capital Companies
Özet: As it is well known, the independent audit system in Turkey has been applied partially or inefficiently until the enactment of the new Turkish Commercial Code. With the entry into force of the new Turkish Commercial Code, the independent audit system in Turkey has found a broad field of application. In the current situation, audit system that was envisaged especially for the capital companies has become highly significant. In this paper, mainly this envisaged audit system for the capital companies will be contextualized in the light of recent reforms and regulations. Moreover, the expectative advantages and benefits of this envisaged audit mechanism for our economic and commercial life will be taken into account
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