Muhasebe Uygulamalarındaki Hata ve Hilelerin Tespiti: Üretim İşletmelerine Yönelik Araştırma (The Determination of Errors and Frauds in Accounting Practices: Research for Production Enterprises)

Abstract

Purpose – The accuracy and reliability of the data provided by the production enterprises, which are the main locomotives in the growth and development of the country's economies, can be possible by the continuous self-renewal of the accounting practices from an innovative point of view. In general, accounting practices constitute the Tax Procedural Law, Accounting Practice General Communiques and Financial Reporting Standards. The fact that the accounting processes of the manufacturing enterprises are complicated and the estimations and resilience’s due to the accounting practices lead to frequent errors and fraud cases. These practices, which arise as a fraud or error against the law, cause the users of the financial statements to make a wrong decision. For this reason, the study aims to determine the errors and tricks in the enterprises producing in Gaziantep. Design/methodology/approach – A survey was conducted for the professional accountants carrying out the accounting procedures of the enterprises producing in Gaziantep and to determine the errors / tricks in these enterprises. Data were evaluated by considering frequency percentages. Findings – As a result of the study, while the insufficient or no controls and controls in the enterprise come into prominence as the rationale of fraud, the low level of debts / expenses and the high level of profit and expense are recorded as different types of fraud encountered. Discussion – Inadequate audit system and tax amnesty laws result in erroneous and fraudulent transactions. The prolongation of the detection period of fraudulent / fraudulent transactions plays an important role in the effectiveness of continuity, profitability and audit in the enterprises.