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Court Of Accounts (Turkey)
The Court of Accounts ( tr, Sayıştay) is the supreme governmental accounting body of Turkey responsible of the comptrolling of the public accounts and the auditing of the accountancy of the political parties, in accordance with the Constitution. The Court of Accounts has roots going back to the Ottoman Empire. Şahin İpek states that "When the supreme audit institutions emerged in the west, Ottoman Court of Accounts was established in 1862 under the name of ''Divan''-''i Ali''-''i Muhasebat'' within the framework of the reform movements, referred to as “''Islahat Hareketleri''” in the Ottoman Empire". The Court of Accounts (TCA) website states that the court "carries out regularity (financial and compliance) and performance audits. Financial audits consist of an evaluation and an opinion on the accuracy of public administrative bodies' financial reports and statements, and whether or not those bodies' financial decisions and transactions and any programs and activities a ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Sayıştay
The Court of Accounts ( tr, Sayıştay) is the supreme governmental accounting body of Turkey responsible of the comptrolling of the public accounts and the auditing of the accountancy of the political parties, in accordance with the Constitution. The Court of Accounts has roots going back to the Ottoman Empire. Şahin İpek states that "When the supreme audit institutions emerged in the west, Ottoman Court of Accounts was established in 1862 under the name of ''Divan''-''i Ali''-''i Muhasebat'' within the framework of the reform movements, referred to as “''Islahat Hareketleri''” in the Ottoman Empire". The Court of Accounts (TCA) website states that the court "carries out regularity (financial and compliance) and performance audits. Financial audits consist of an evaluation and an opinion on the accuracy of public administrative bodies' financial reports and statements, and whether or not those bodies' financial decisions and transactions and any programs and activities a ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Governmental Accounting
Government accounting refers to the process of recording and the management of all financial transactions incurred by the government which includes its income and expenditures. Various governmental accounting systems are used by various public sector entities. In the United States, for instance, there are two levels of government which follow different accounting standards set forth by independent, private sector boards. At the federal level, the Federal Accounting Standards Advisory Board (FASAB) sets forth the accounting standards to follow. Similarly, there is the Governmental Accounting Standards Board (GASB) for state and local level government. Public vs. private accounting Objectives The unique objectives of government accounting do not preclude the use of the double entry accounting system. There can, however, be other significant differences with private sector accounting practices, especially those that are intended to arrive at a net income result. The objectives fo ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Turkey
Turkey ( tr, Türkiye ), officially the Republic of Türkiye ( tr, Türkiye Cumhuriyeti, links=no ), is a list of transcontinental countries, transcontinental country located mainly on the Anatolia, Anatolian Peninsula in Western Asia, with a East Thrace, small portion on the Balkans, Balkan Peninsula in Southeast Europe. It shares borders with the Black Sea to the north; Georgia (country), Georgia to the northeast; Armenia, Azerbaijan, and Iran to the east; Iraq to the southeast; Syria and the Mediterranean Sea to the south; the Aegean Sea to the west; and Greece and Bulgaria to the northwest. Cyprus is located off the south coast. Turkish people, Turks form the vast majority of the nation's population and Kurds are the largest minority. Ankara is Turkey's capital, while Istanbul is its list of largest cities and towns in Turkey, largest city and financial centre. One of the world's earliest permanently Settler, settled regions, present-day Turkey was home to important Neol ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Auditor General
An auditor general, also known in some countries as a comptroller general or comptroller and auditor general, is a senior civil servant charged with improving government accountability by auditing and reporting on the government's operations. Frequently, the institution headed by the auditor general is a member of the International Organization of Supreme Audit Institutions (INTOSAI). Auditors general of governments *Auditor-General of Australia *Comptroller and Auditor General of Bangladesh *Auditor General of Canada **Auditor General of British Columbia **Auditor General of Newfoundland and Labrador **Auditor General of Ontario **Auditor General of Quebec * Auditor General of China * Supreme Audit Office (Czech Republic) *Auditor-General of Ghana *Director of Audit (Hong Kong) *Comptroller and Auditor General of India *Comptroller and Auditor General (Ireland) * Comptroller and Auditor General for Jersey * Office of the Auditor-General (Kenya) *Auditor General of Pakistan *Audi ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Constitution Of Turkey
The Constitution of the Republic of Turkey ( tr, Türkiye Cumhuriyeti Anayasası), also known as the Constitution of 1982, is Turkey's fundamental law. It establishes the organization of the government and sets out the principles and rules of the state's conduct along with its responsibilities in regards to its citizens. The constitution also establishes the rights and responsibilities of the latter while setting the guidelines for the delegation and exercise of sovereignty that belongs to the Turkish people. The constitution was ratified on 7 November 1982. It replaced the earlier Constitution of 1961. The constitution was amended nineteen times, three of them through a referendum: 2007, 2010, 2017, one of them partly through referendum: 1987. As of April 2016, 113 of the 177 articles of the Constitution of 1982 were amended overall. History The first constitution of the Ottoman Empire was adopted in 1876 and revised in 1908. Since its founding, the modern Turki ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Courts In Turkey
A court is any person or institution, often as a government institution, with the authority to adjudicate legal disputes between parties and carry out the administration of justice in civil, criminal, and administrative matters in accordance with the rule of law. In both common law and civil law legal systems, courts are the central means for dispute resolution, and it is generally understood that all people have an ability to bring their claims before a court. Similarly, the rights of those accused of a crime include the right to present a defense before a court. The system of courts that interprets and applies the law is collectively known as the judiciary. The place where a court sits is known as a venue. The room where court proceedings occur is known as a courtroom, and the building as a courthouse; court facilities range from simple and very small facilities in rural communities to large complex facilities in urban communities. The practical authority given to the co ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Government Audit
A government is the system or group of people governing an organized community, generally a state. In the case of its broad associative definition, government normally consists of legislature, executive, and judiciary. Government is a means by which organizational policies are enforced, as well as a mechanism for determining policy. In many countries, the government has a kind of constitution, a statement of its governing principles and philosophy. While all types of organizations have governance, the term ''government'' is often used more specifically to refer to the approximately 200 independent national governments and subsidiary organizations. The major types of political systems in the modern era are democracies, monarchies, and authoritarian and totalitarian regimes. Historically prevalent forms of government include monarchy, aristocracy, timocracy, oligarchy, democracy, theocracy, and tyranny. These forms are not always mutually exclusive, and mixed governme ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Accounting Organizations
Accounting, also known as accountancy, is the measurement, processing, and communication of financial and non financial information about economic entities such as businesses and corporations. Accounting, which has been called the "language of business", measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms. Accounting can be divided into several fields including financial accounting, management accounting, tax accounting and cost accounting. Financial accounting focuses on the reporting of an organization's financial information, including the preparation of financial statements, to the external users of the information, such as investors, regulators and suppliers; and management accounting focuses on the measurement, ana ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Auditing In Turkey
An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon.” Auditing also attempts to ensure that the books of accounts are properly maintained by the concern as required by law. Auditors consider the propositions before them, obtain evidence, and evaluate the propositions in their auditing report. Audits provide third-party assurance to various stakeholders that the subject matter is free from material misstatement. The term is most frequently applied to audits of the financial information relating to a legal person. Other commonly audited areas include: secretarial and compliance, internal controls, quality management, project management, water management, and energy conservation. As a result of an audit, stakeholders may evaluate and improve the effectiveness of risk management, control, and governanc ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
1862 Establishments In Europe
Year 186 ( CLXXXVI) was a common year starting on Saturday (link will display the full calendar) of the Julian calendar. At the time, it was known as the Year of the Consulship of Aurelius and Glabrio (or, less frequently, year 939 ''Ab urbe condita''). The denomination 186 for this year has been used since the early medieval period, when the Anno Domini calendar era became the prevalent method in Europe for naming years. Events By place Roman Empire * Peasants in Gaul stage an anti-tax uprising under Maternus. * Roman governor Pertinax escapes an assassination attempt, by British usurpers. New Zealand * The Hatepe volcanic eruption extends Lake Taupō and makes skies red across the world. However, recent radiocarbon dating by R. Sparks has put the date at 233 AD ± 13 (95% confidence). Births * Ma Liang, Chinese official of the Shu Han state (d. 222) Deaths * April 21 – Apollonius the Apologist, Christian martyr * Bian Zhang, Chinese official and gener ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
