To standarts of accounting independent audit of stocks and sales

Turkey has been increasing day by day the number of companies that are subject to audit. the reporting of financial statements that are subject to independent audit of all companies in our country, Turkey Accounting Standards / Turkey Financial Reporting Standards (IAS / IFRS) which take into account is necessary. Sales accounts, which have an important place in the assets of the enterprise and which are directly related to the profits of the enterprises, also have an important place in terms of information management and business management. In our globalizing world, international companies have been tried to obtain a uniformity by means of International Financial Reporting Standards (IFRS) so that the information users of the international companies can easily reach and understand the information they want to reach. Thus, it has become easier for companies to compete in the international arena. In order to provide accurate information to the users of the information, the Company has examined the effects of the management in the financial statements on the inventories in terms of TMS 2 inventory and comprehensively examined what will be considered in the financial statements. In this study, in addition to inventories, it is examined how sales accounts will be reported to TFRS 15 customer contracts in accordance with the Revenue standard and what should be considered in the audit of financial statements.