Kilit Denetim Konularının Belirlenmesinde Bağımsız Denetçi Algılarının Değerlendirilmesine Yönelik Bir Araştırma
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Tarih
2023-06-23
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info:eu-repo/semantics/openAccess
Özet
Bağımsız denetim, geçmişten günümüze işletmeler ve finans okurları için önemli bir olgu olmuştur ve gelecekte de önemini korumaya devam edeceği bilinmektedir. Özellikle denetim süreci sonucunda denetçiler tarafından hazırlanan denetim raporları, finansal kararların alınmasında ve işletmelerin finansal durumları hakkında bilgi edinilmesinde temel bir rehber olmuştur. Bu raporlar, düzenleyiciler tarafından oluşturulan belirli standartlar çerçevesinde hazırlanmakta ve yayımlanmaktadır. Ancak muhasebe skandalları ve bu skandallara denetim firmalarının da dahil olması nedeniyle bu raporlara olan güven zedelenmiş ve raporların hazırlanmasında köklü değişiklikler yapılması gerekli hale gelmiştir. Düzenleyiciler, denetim raporlarını daha şeffaf ve güvenilir hale getirmek için bu skandallara yanıt olarak yeni standartlar oluşturmaya çalışmışlardır. Bu çalışmalar sonucunda ortaya çıkan yeni standartlardan biri de kilit denetim konularının bağımsız denetçi raporunda raporlanmasıdır. Bu yeni standart çalışmamızın konusunu oluşturmaktadır. Bu çalışmanın amacı, denetçilerin demografik özelliklerinin kilit denetim konularına ilişkin raporlama standardını algılamalarında farklılıklara yol açıp açmadığını belirlemektir. Çalışma üç bölümden oluşmaktadır. Birinci bölümde denetim ve bağımsız denetim kavramları açıklanmıştır. İkinci bölümde kilit denetim konuları açıklanmakta, raporlama ve raporlama süreçleri hakkında bilgi verilmekte ve örnek uygulamalar gösterilmektedir. Üçüncü bölümde yani uygulama bölümünde; kilit denetim konularına ilişkin bağımsız denetçiler arasında algı farklılıkları olup olmadığını belirlemek amacıyla bir ölçek geliştirilmiş ve anket uygulanmıştır. Ölçeğin geliştirilmesi nedeniyle, iki farklı örneklem grubundan anket sorularını yanıtlamaları istenmiştir. 222 denetçiden oluşan birinci örneklem grubu ile pilot uygulama yapılmış ve 321 denetçiden oluşan ikinci örneklem grubu ile asıl çalışma gerçekleştirilmiştir. Elde edilen veri setleri SPSS 25.0 ve AMOS 24 istatistik programları kullanılarak analiz edilmiştir. Çalışma sonucunda hipotezler test edilmiş ve denetçilerin cinsiyet değişkenine göre algı farklılığının olmadığı; ancak yaş, unvan, eğitim, deneyim ve çalıştıkları şirketlerin ortaklık yapısına göre algı farklılıkları bulunmuştur. ?
Independent auditing has been an important phenomenon for businesses and financial readers from the past to the present, and it is known that it will continue to maintain its importance in the future. Especially, audit reports prepared by auditors as a result of the audit process have been a fundamental guide for making financial decisions and obtaining information about the financial situation of businesses. These reports are prepared and published within the framework of certain standards created by regulators. However, due to accounting scandals and the involvement of audit firms in these scandals, the trust in these reports has been damaged, and it has become necessary to make radical changes in the preparation of reports. Regulators have worked to create new standards in response to these scandals to make audit reports more transparent and reliable. One of the new standards that emerged from these efforts is the reporting of key audit matters in the independent auditor's report. This new standard is the subject of our study. The purpose of this study is to determine whether the demographic characteristics of auditors lead to differences in their perception of the reporting standard for key audit matters. The study consists of three parts. In the first part, the concepts of auditing and independent auditing are explained. In the second part, key audit matters are explained, information is given about reporting and reporting processes, and sample applications are shown. In the third part, in other words, the application section; a scale was developed to determine whether there are perception differences among independent auditors regarding key audit matters, and a survey was conducted. Due to the development of the scale, two different sample groups were asked to answer survey questions. A pilot was conducted with the first sample group of 222 auditors, and the main study was conducted with the second sample group of 321 auditors. The obtained data sets were analyzed using SPSS 25.0 and AMOS 24 statistical programs. As a result of the study, hypotheses were tested and it was found that there was no perception difference according to the gender variable of the auditors; however, perception differences were found according to the age, title, education, experience, and partnership structure of the companies they work for."
Independent auditing has been an important phenomenon for businesses and financial readers from the past to the present, and it is known that it will continue to maintain its importance in the future. Especially, audit reports prepared by auditors as a result of the audit process have been a fundamental guide for making financial decisions and obtaining information about the financial situation of businesses. These reports are prepared and published within the framework of certain standards created by regulators. However, due to accounting scandals and the involvement of audit firms in these scandals, the trust in these reports has been damaged, and it has become necessary to make radical changes in the preparation of reports. Regulators have worked to create new standards in response to these scandals to make audit reports more transparent and reliable. One of the new standards that emerged from these efforts is the reporting of key audit matters in the independent auditor's report. This new standard is the subject of our study. The purpose of this study is to determine whether the demographic characteristics of auditors lead to differences in their perception of the reporting standard for key audit matters. The study consists of three parts. In the first part, the concepts of auditing and independent auditing are explained. In the second part, key audit matters are explained, information is given about reporting and reporting processes, and sample applications are shown. In the third part, in other words, the application section; a scale was developed to determine whether there are perception differences among independent auditors regarding key audit matters, and a survey was conducted. Due to the development of the scale, two different sample groups were asked to answer survey questions. A pilot was conducted with the first sample group of 222 auditors, and the main study was conducted with the second sample group of 321 auditors. The obtained data sets were analyzed using SPSS 25.0 and AMOS 24 statistical programs. As a result of the study, hypotheses were tested and it was found that there was no perception difference according to the gender variable of the auditors; however, perception differences were found according to the age, title, education, experience, and partnership structure of the companies they work for."
Açıklama
Anahtar Kelimeler
Bağımsız Denetim, Kilit Denetim Konuları, Bağımsız Denetçi Algısı, Independent Audit, Key Audit Matters, Independent Auditor Perception
