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- Title
BAĞIMSIZ DENETÇİLERİN KİLİT DENETİM KONULARINA YÖNELİK GÖRÜŞLERİNİN İNCELENMESİ.
- Authors
KESKİN, Serkan; OKTAY, Üyesi Sadiye
- Abstract
The accounting and auditing scandals experienced in the early 2000s seriously shaken the confidence in audit reports. This situation has brought the users’ need for more transparent, detailed, and reliable information about businesses. The form, content, comprehensibility, and value of the audit reports have been discussed intensively to fulfill this need. As a result, regulatory authorities at both international and national levels have issued new auditing standards. The International Federation of Accountants (IFAC) has issued new standards titled “ISA 701: Communicating Key Audit Matters in The Auditor’s Reports” and, also in our country, Public Oversight, Accounting, and Auditing Standards Authority of Turkey “TSA 701: Communicating Key Audit Matters in the Independent Auditor’s Report”. The standards in question regulate the auditor’s responsibility for communicating key audit matters in the audit report. This study examines the perceptions of independent auditors operating in Turkey for sharing key audit matters in the audit report and the relationship between their demographic characteristics. It has been observed that there is an essential gap in the literature in terms of studies showing independent auditors’ perceptions regarding the communication of key audit matters in the audit report and the relationship between auditors’ demographic characteristics. Therefore, the research is considered important, mainly because it presents both literature and practice findings. Within the scope of the study, a survey has been conducted with the participation of 381 independent auditors. Ethics committee permission of survey was given by Yıldız Technical University Research and Planning Vice Rector Ethics Committee with the official letter numbered E-73613421-604.01.02-2102150032 on 15.02.2021. In the study, the scale of key audit matters developed for this purpose has been used. The data have been analyzed in the SPSS program. As a result of the study, it has been determined that the demographic characteristics (gender, age, educational status, professional title and province where they conduct activity) of the independent auditors do not make any difference in their perceptions about key audit matters but as of department from which they graduated auditors do make a difference in their perceptions about key audit matters.
- Subjects
TURKEY; AUDITING standards; INTERNATIONAL Federation of Accountants; AUDIT departments; DEMOGRAPHIC characteristics; AUDITORS; EDUCATIONAL attainment; AUDITING; INTERNATIONAL organization
- Publication
Financial Analysis / Mali Cozum Dergisi, 2021, Vol 31, Issue 168, p145
- ISSN
1303-5444
- Publication type
Article