It is thought that there is a strong relationship between the key audit matters and internal control structures of enterprises. The purpose of the study is to reveal whether this relationship differs in sectoral terms. For this; sectoral comparison of key audit matters and possible deficiencies in internal control impacting on key audit matters, determining the COSO principles which are considered not to be effectively implemented by the enterprises in the emergence of the relevant deficiencies, have been determined as sub-objectives. In the scope of the research; the audit reports of 45 companies traded in Borsa Istanbul A.S., including energy, food, automotive, construction and tourism sectors, for 2017, 2018, 2019 were analyzed using content analysis, one of the qualitative data analysis methods. As a result, it has been determined that there is a strong relationship between the internal control systems of the enterprises and key audit matters and that there are differences depending on the structural characteristics of the sectors. And also; it has been determined that deficiencies in internal control, which are expressed as incorrect / incomplete data use, incompetent personnel and lack of systematic process control and evaluation, are common across sectors. It has been concluded that the COSO principle regarding the assessment of fraud risks is the most important principle that cannot be effectively implemented by businesses.

Çalismanin amaci, bagimsiz denetim sirketlerinde görev yapan bagimsiz denetçilerin mesleki süphecilige iliskin bakis açilarini kesfetmektir. Bu baglamda bagimsiz denetçilerin mesleki süphecilige iliskin görüslerinin belirlenebilmesi ve bagimsiz denetçilerin mesleki süphecilikle ilgili deneyimlerinin ve görüslerinin derinlemesine bir analizle ortaya konulmasi için nitel arastirma yöntemi kullanilmistir. Çalismada veri toplama araci olarak görüsme tercih edilmis olup yari yapilandirilmis görüsme formu araciligiyla veriler elde edilmistir. Çalismanin amacina ulasabilmesi için Istanbul ilinde ulusal ve uluslararasi çapta faaliyet gösteren bagimsiz denetim sirketlerindeki 13 bagimsiz denetçiyle görüsme yapilmistir. Çalismada elde edilen verilerin analizinde betimsel ve içerik analizinden yararlanilmistir. Elde edilen bulgulara göre bagimsiz denetçilerin mesleki süphecilige iliskin görüsleri; mesleki süpheciligin anlami, mesleki süpheciligin önemi, bagimsiz denetimde mesleki süphecilik tutumuyla odaklanilan alanlar, mesleki süpheciligi etkileyen unsurlar, bagimsiz denetimde mesleki süphecilik özellikleri, bagimsiz denetim sürecinde mesleki süpheciligin uygulanmasi, mesleki süpheciligin kanitlanabilmesi, bagimsiz denetim ve mesleki süphecilik açisindan karsilasilan sorunlar ve çözüm yollari, bagimsiz denetimin ve mesleki süphecilik kullaniminin gelecegi olmak üzere 9 tema altinda açiklanabilecegi tespit edilmistir.

The Covid-19 Pandemic, which has emerged in China since the beginning of 2020 and has affected the whole world, has brought negative effects not only in terms of health, but also in many aspects, especially economic, social and cultural activities. The increasing number of cases and the unavoidable spread of the pandemic process have caused it to emerge in some uncertainties on a global basis. These negativities and uncertainties deeply affected the operations and financial structures of the business as in all other fields and created negative effects on the financial statements in many ways. The pandemic process negatively affected the activities of sports clubs, as in many other areas, and caused a significant decrease in all revenues of the clubs, especially the audience and product sales revenues; In this case, it was reflected in the financial statements of the clubs. When we take in this area both by developments all over the world in Turkey, a period of postponement of sporting matches, spectators or to start to be made with a very low capacity of the competition, made it difficult to fulfill their obligations due to the very large decrease in the income of the club. In this process, the fulfillment of the financial obligations of the clubs left the clubs, which were already in financial difficulties, in serious difficulties. At the same time, this situation deteriorated the liquidity of the clubs and brought serious negativities on their cash flows. These negativities in cash flows had significant effects on the sustainability of club activities and their ability to pay debt. In this study, the negativities in the financial structures and liquid structures of the sports clubs most affected by the pandemic process were examined, possible risks were discussed, the effect of this on the financial structure and reporting was analyzed, and evaluations were included with the prominent issues.

The purpose of this research is to determine the effects of independent auditing, which is mandatory in companies that are not public interest entities (PIEs). In the research, the semi-structured interview technique was preferred within the scope of the qualitative method. To determine the effects of an audit on a company, interviews were made with the finance managers of 20 companies from the companies listed in the Istanbul Chamber of Industry (ISO) 500. As a result of the interview the prominent findings are facilitating funding opportunities, giving advice to management at the level of business processes and internal control, improving internal control, reducing the possibility of material error due to error or abuse, and positively affecting the institutionalization process.

Sustainability which consists social responsibility and environment has become important in recent years. In this sense, measuring the sustainability of institutions has become importance and performance-based techniques have started to be used to measure sustainability. One of these performance measurements is the Sustainability Balance Scorecard method. The purpose of this study is to apply the five-dimensional form of the Sustainability Balanced Scorecard in a health institution, Faculty of Dentistry. For this purpose, a five-dimensional SBSK strategy map of the institution was created. Dimensions on the map are “sustainability”, “financial”, “customer (patient)”, “internal processes”, “learning and development”. Afterwards, the strategic purpose and evaluation criteria to be used in measuring the performance of each dimension were determined. Then, the performance of the dimensions was examined and explained within the scope of the determined strategic purpose and evaluation criteria. Finally, results of SBSK were reported as a chart. Both qualitative and quantitative data collection techniques were used in obtaining the required data during the examination of the dimensions. An interview study was conducted to obtain qualitative data. As to obtaining quantitative data, a survey was conducted and additively, the government agency’s balance sheets, income statement and activity reports for 2017-2018 were used. As a result, it has been determined that the institution is partially successful in the sustainability dimension, has made progress and has positive values in the financial dimension and has improved, been successful in the customer and the internal processes dimensions, and failed in the learning and development dimension within the scope of the employees. In total, it was concluded that 6 out of the 17 determined strategic aims failed.

Due to its significant advantages, natural gas, which forms an increasing share of world energy resources, has become one of the important energy resources worldwide. When natural gas prices are analyzed around the world, it is seen that the price formulas depend on petroleum products. Natural gas prices are increasing in proportion to the price increase in petroleum products. There is a simultaneous change in the same direction between oil prices and exchange rates. Natural gas prices are also determined depending on oil prices substantially in Turkey. Therefore, a hedging mechanism should be implemented against fluctuations in oil prices. Thus, the effect of prices on natural gas cost is reduced and the costs are controlled within a certain band interval or fixed by a single price. In this study, firstly the hedging of natural gas prices is explained with an example application. Then taxation processes of the natural gas trade and accounting records including taxation processes are presented. Herein, a guiding resource has been created for both real sector actors in the natural gas business and academics who plan to design an academic study on this subject.

The invoice, which is the most important commercial document used in commercial life, has been transferred to the electronic environment with digitalization. E-Invoice is preferred more and more every day in commercial life for a number of reasons such as providing cost and time advantage, convenience, prevention of tax losses and evasions and offering an environmentally friendly approach. However, since it is very new, taxpayers initially encountered some problems in adapting to this new situation. Although the point reached today in the e-Invoice application is very important, some basic problems still continue in the adaptation of the taxpayers to the new process. In this study, the main problems faced by taxpayers in transition to e-Invoice (especially the interpretation of the decrees and communiques and technical and systemic problems) are discussed and some suggestions for the solution of these problems are given.