Azerbaycan’da Muhasebe Denetiminin Gelişimi: Analitik Bir İnceleme ve Değerleme

Abstract

ÖZET Development of Auditing in Azerbaijan: Analytical Review and Evaluation ABSTRACT Republic of Azerbaijan, which has stayed bind to the Union of Soviet Socialist Republics, for a period longer than seventy years, after passing to democratic form of government, by declaring the independence, in consequence of the formation of national economy according to the market principles, development of the private sector and formation of new forms of ownership has also necessitated the replacement of the financial control system in the country. This necessity was also mainly due to the loss of its effect of inspection and control procedures of administrative-command system in the new economic system. Since the beginning of the 90s the economic reforms carried out in