Entegre raporlar ve denetimi

In this study, primarily the development of institutional reporting and institutional reporting tools are included in the changes and developments in the reporting process are discussed. The inability of financial reporting to meet the needs of stakeholders, alone has created a new need for reporting. In the continuation of the study, the nature of sustainability reporting, which is a new reporting type that is included in the financial data of the enterprises, has been included in the developments and developments. In today's conditions, sustainability reporting alone is inadequate to meet the need and financial and non-financial data in a single report has caused the integrated reporting type. In the ongoing section the concept of integrated thinking and integrated reporting discussed in detail, and the examples of intregrated reports published in Turkey and the world are examined. Studies on integrated reporting are included. In 2016, 2017, 2018, 2019, 2019 published in terms of activities in the periods of Integrated Integrated Reports were examined. Businesses in Turkey has started to do integrated reporting in 2015. However, in 2015, the Integrated Report by only one business was published and another integrated report in this period is not included in the study in 2015. In the time of the study, it was not included in the study of 2020 for the study of the integrated reports of 2020. The integrated reports examined are presented as a summary table under certain headings. The audit and assurance of the integrated reports published in this table were emphasized. The findings of the inspections and reliability of integrated reports were added to the study.