HATA VE HİLE KAVRAMI BAĞLAMINDA FİNANSAL TABLOLARIN BAĞIMSIZ DENETİMİNDE FFDS 5 STANDARDI İLE BDS 240 STANDARTLARININ KARŞILAŞTIRILMASI (Comparison of IFFAS 5 Standard and IAS 240 Standards in the Independent Audit of Financial Statements in the Context of the Concept of Error and Fraud) - Mehtap BULUT DENİZ -Merve BAKAN -Yusuf Cahit ÇUKACI | Journal of History School