Control of the books that are legally obligatory, from the perspectives of entry procedures and affirmation, within the framework of the Tax Procedure Law and Turkish Commercial Code,
Control of:
» Accuracy of the accruals,
» Consistency with the accounting records,
» Arithmetic and proportional accuracy,
» Timely and complete payment, of the Value Added Tax, Withholding Tax, Stamp Duty Returns and Social Security Premium declarations of the company,
• Examination of the personnel payrolls through sampling, and their control in terms of accounting
» Arithmetical accuracy of computation from gross pay to net pay,
» Deductions being proportional to the amounts stated in the laws,
» Correct recording of wage accruals
• Control of the outgoing invoices, which are prepared by the company, through sampling in terms of:
» Adequacy,
» Arithmetical accuracy,
» Proper recording,
• Control of the income and expense accounts and their accruals through sampling, taking into consideration the: – proper filing of the documents,
» Legal terms,
» Content
» Control of the conformity of the chart of accounts being used with the General Statements of Accounting Practices
• Control, through sampling, other asset and liability accounts within the framework of the accounting principles and taking into consideration their
• Control, through sampling, other asset and liability accounts within the framework of the accounting principles and taking into consideration their
