Inspector issues a clear and explanatory report that shows financial tables about;
1.1- Type
1.2- Scope
1.3- Quality
1.4- Results.
2- Except for that, with a separate form, the accord of financial report with annual report that deals with the situation of company or community is evaluated together.
3- While inspecting, the inspector takes the financial tables into account. Firstly, the evaluation of the board’s decision will be explained in the report. Particularly, within the context of the inspection of company’s financial table, as well as the stamina of the company in the future and company’s’ financial situation will be analyzed.
4- On the main part of the inspection report; whether the way keeping account, financial tables, and community financial tables are in accordance with the provisions of financial reporting, and whether the explanations is made by the board within the context of inspections will be explained.
5- Moreover, whether accounting book is kept in accordance with account chart and whether company’s asset and books are reflected realistic, will be explained.
6 – Within the standardization of Turkish Accounting, whether company’s asset and financial profit is reflected realistic will be explained.
***Within the frame of inspection, if there is another inspection according to Turkish Trade Law, article number 398, the result will be shown another report.
7- Inspector sign the report and submit it to the board.
Source:Turkish Trade Law
