MUHASEBE DENETİMİNDE DOĞRULAMA TEKNİĞİ İLE İLGİLİ GELİŞMELER

Özet

Confırmation of accounts receivable has been a nearly sacrosanct auditing procedures for a long vears. But American Institule of Certificated Public Accountants’ Auditing Standards Board identifıes several potential problems in the confırmation process. The nen’ SAS 67 recommends that the auditors exercise a greater amount of skepticism regarding the confırmation process because of increased levels of risk.