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DENETİM UYGULAMALARINDA MÜZAKERE KAVRAMI VE DENETÇİ İLE MÜŞTERİ FİRMA YÖNETİMİ ARASINDAKİ MÜZAKERE SÜRECİ

THE CONCEPT OF NEGOTIATION IN AUDITING PRACTICES AND THE NEGOTIATION PROCESS BETWEEN AUDITOR AND CLIENT FIRM MANAGEMENT

Journal Name:

  • Yönetim ve Ekonomi Araştırmaları Dergisi

Publication Year:

  • 2012

Key Words:

Keywords (Original Language):

Author NameUniversity of AuthorFaculty of Author
Abstract (2. Language): 
When the research as to auditing and negotiation is considered through a global view, it can clearly be seen that the literature as to auditing and negotiation in Turkey is quite insufficient. In this sense, this Study aims to assist for providing a theoretical framework. To this end, a comprehensive literature review upon auditing and negotiation is included. In the Study, firstly, the concept and techniques of negotiation are addressed and defined together with negotiation strategies and tactics. Later, the reasons why negotiation is necessary in auditing practices in the sense of auditor-client relationships are introduced and the relevant international standart is outlined. Negotiation strategies preferred by auditors are overlooked from a conceptual point of view in order to illuminate the process and the strategies and tactics used by auditors in a negotiation process are classified. Finally, the most currently preferred thirty eight negotiation techniques are aligned.
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Abstract (Original Language): 
Dünya’da denetim ve müzakere alanları üzerine yapılan araştırmalar göz önüne alındığında Türkiye’de ki yazında denetim ve müzakere alanlarını bir arada ele alan çalışma sayısının oldukça yetersiz kaldığı görülmektedir. Çalışmanın bu anlamda kuramsal bir çerçeve belirlemeye yardımcı olması hedeflenmektedir. Çalışmada denetim ve müzakere alanlarında yapılmış araştırmalara dair kapsamlı bir literatür taramasına yer verilmiştir. Çalışmada önce genel anlamda müzakere kavramı ve müzakere teknikleri ele alınarak tanımlanmış ve müzakere stratejileri ile müzakere taktikleri anlatılmıştır. Daha sonra ise denetçi-müşteri firma ilişkileri bağlamında denetim uygulamalarında müzakereye neden ihtiyaç duyulduğu ortaya koyulmuş ve konu ile ilgili denetim standardına kısaca değinilmiştir. Denetçilerin kullandıkları müzakere stratejilerine kavramsal bir açıdan bakılarak söz konusu süreç aydınlatılmaya çalışılmış ve denetçilerin müzakere sürecinde başvurdukları müzakere stratejileri ve müzakere taktikleri tasnif edilmiştir. Son olarak yazında en çok kullanılan otuz sekiz müzakere tekniği sıralanmıştır.
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  • 1
71-91
  • Turkish

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