• The control of the legal books with regards to record method and approval in the frame of the Tax Procedural Law and Turkish Commercial Code,
• the control of VAT, Withholding, Stamp Duty declarations and ile Social Security statements of the companies, in terms of
-correctness of the accrual tax
-Consistency with the accounting records,
-aritmetical and proportional correction,
-control of the payments to be done on time and exact,
• Personel payrolls to be tested by inquiry method, in order to control wage accruals in terms of accounting control
• from gross wage to net wage as arithmetic,
• in accordance with statutory rates,
• sale invoices are tested by inquiry method in terms of
- procedural suitability and arithmetical correctness,
- controls of accounting records,
-correctness of the accounting records,
• Income/expenses account are tested by inquiry method in terms of
• document order,
• legal period ,
• content control,
• control of the accounting plan suitability to accounting practises
• The control of the active and passive accounts other than the above mentioned are tested by inquiry method by taking their periods in to consideration.