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Audit Quality Frameworks: A Cross-National Comparison

Yıl 2023, Cilt: 16 Sayı: Prof. Dr. Mehmet Özbirecikli Özel Sayısı, 227 - 260, 28.10.2023
https://doi.org/10.29067/muvu.1284669

Öz

This study provides an overview of the audit quality frameworks developed around the world in relation to audit quality, which has been on the agenda of both regulators and academics for more than three decades, yet there is no consensus on its definition and measurement. The starting point of this study lies in the fact that there is no initiative by the regulatory authorities in Turkey on this issue and the audit quality frameworks have not been discussed in Turkish literature. Audit quality indicators in an audit quality framework can increase transparency and comparability across audit firms. Another important potential benefit is that it can become a tangible competitive factor for those charged with governance and audit committees when accepting an audit firm. Thus, audit firms will aim to gain a competitive advantage through audit quality indicators rather than audit fees. It can be interpreted that most of the frameworks are rule-based and contain both quantitative and qualitative indicators. Among the most frequently included indicators, quantitative indicators such as audit hours, training hours, independent auditor turnover, and mixed indicators such as engagement quality review are noteworthy. Since the objective assessment of audit quality is more complex due to the requirement to understand the perspective from which it is assessed, it is essential to eliminate differences in interpretation. Therefore, it is necessary for different stakeholders in Turkey to interact and collaborate to develop a commonly accepted set of audit quality indicators.

Kaynakça

  • Accounting and Corporate Regulatory Authority (ACRA). Overview of ACRA. Erişim Adresi: https://www.acra.gov.sg/who-we-are/overview-of-acra
  • ACRA (2020). Guidance to audit firms on ACRA’s audit quality indicators disclosure framework (2020 Revised). Erişim Adresi: https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=&cad=rja&uact=8&ved=2ahUKEwiuo_fk6_3tAhWExosKHV0UAmsQFjABegQIBxAC&url=https%3A%2F%2Fwww.acra.gov.sg%2Fdocs%2Fdefault-source%2Fdefault-document-library%2Fpublic-accountants%2Faudit-quality-indicators-disclosure-framework%2Fguidance-to-audit-firms-on-acra%2527s-revised-aqi-disclosure-framework.pdf&usg=AOvVaw1b6o0rY7YdEZAV-pnA834a
  • ASIC (2019). REP 649 Audit quality measures, indicators and other information: 2018–19. Erişim Adresi: https://download.asic.gov.au/media/5409270/rep649-published-12-december-2019.pdf
  • ASIC (2021). Audit inspection report: Report 709|November 2021. Erişim Adresi: https://download.asic.gov.au/media/vosb0x4p/rep709-published-30-november-2021.pdf
  • Australian Securities and Investments Commission (ASIC). Reports. Erişim Adresi: https://asic.gov.au/regulatory-resources/find-a-document/reports/rep-649-audit-quality-measures-indicators-and-other-information-2018-19/
  • Bedard, J. C., Johnstone, K. M. ve Smith, E. F. (2010). Audit quality indicators: A status update on possible public disclosures and insights from audit practice. Current Issues in Auditing. 4(1), C12-C19. DOI: 10.2308/ciia.2010.4.1.C12
  • Canadian Public Accountability Board (CPAB). (2018). Audit quality indicators final report. Erişim Adresi: https://cpab-ccrc.ca/docs/default-source/thought-leadership-publications/2018-aqi-final-report-en.pdf?sfvrsn=5af68dba_12&sfvrsn=5af68dba_12
  • CAQ (2014). Approach to audit quality indicators. Erişim Adresi: https://4chrg8q086f2nb81x49f276l-wpengine.netdna-ssl.com/wp-content/uploads/2019/03/caq-approach-to-audit-quality-indicators-april-2014.pdf adresinden 25 Aralık 2021’de alınmıştır.
  • CAQ (2016). Audit quality indicators the journey and path ahead. Erişim Adresi: https://4chrg8q086f2nb81x49f276l-wpengine.netdna-ssl.com/wp-content/uploads/2019/03/auditqualityindicators_journeyandpath2016-2.pdf
  • CAQ (2019). Audit quality disclosure framework. Erişim Adresi: https://www.thecaq.org/wp-content/uploads/2019/03/caq_audit_quality_ disclosure_framework_2019-01.pdf
  • CAQ. About the CAQ. Erişim Adresi: https://www.thecaq.org/news/caq-framework-aims-assist-accounting-firms-enhance-disclosures-about-audit-quality/
  • Christensen, B.E., Glover, S.M., Omer, T.C. ve Shelley, M.K. (2016). Understanding audit quality: ınsights from audit professionals and investors. Contemporary Accounting Research, 33(4), 1648-1684. doi:10.1111/1911-3846.12212
  • CMVM. CMVM publishes an English version of the guide for the application of audit quality indicators. Erişim Adresi: https://www.cmvm.pt/en/Comunicados/Comunicados/Pages/20200306.aspx
  • Comissão do Mercado de Valores Mobiliários (CMVM) (2021). Guia de aplicação de indicadores de qualidade da auditoria. Erişim Adresi: https://www.cmvm.pt/pt/SDI/Auditores/Documents/GUIA%20DE%20APLICA%C3%87%C3%83O%20AQI-2021.pdf
  • FAOA (2009). Activity report. Erişim Adresi: https://www.rab-asr.ch/#/page/127
  • FAOA (2011). Activity report. Erişim Adresi: https://www.rab-asr.ch/#/page/127
  • FAOA (2014). Activity report. Erişim Adresi: https://www.rab-asr.ch/#/page/127
  • FAOA (2021). Annual report. Erişim Adresi: https://www.yumpu.com/en/document/read/66683265/annual-report-2021
  • FAOA. The FAOA in brief. Erişim Adresi: https://www.rab-asr.ch/#/page/116
  • Federal Audit Oversight Authority (FAOA). Entstehung. Erişim Adresi: https://www.rab-asr.ch/#/page/119?lang=de
  • Federation of European Accountants (FEE). (2015). FEE comments on the PCAOB Concept Release on Audit Quality Indicators. Erişim Adresi: https://www.accountancyeurope.eu/wp-content/uploads/FEE_Comments_on_PCAOB_Audit_Quality_Indicators_final.pdf
  • FEE (2016). Overview of audit quality indicators initiatives update to December 2015 edition. Erişim Adresi: https://www.accountancyeurope.eu/wp-content/uploads/1607_Update_of_Overview_of_AQIs.pdf
  • Financial Reporting Council (FRC) (2006). Discussion paper promoting audit quality. Londra. Erişim Adresi: https://www.frc.org.uk/getattachment/87498b3e-0aec-417c-b804-8b0c4611 74c8/Discussion-Paper-Promoting-Audit-Quality-Nov-2006.pdf
  • FRC (2008). The audit quality framework. Londra. Erişim Adresi: https://www.frc.org.uk/getattachment/46582304-32b1-43bb-b614-90318b295f28/ The-Audit-Quality-Framework-Feb-2008.pdf
  • FRC (2014). The FRC and its regulatory approach. Erişim Adresi: https://www.frc.org.uk/getattachment/de950642-4c6d-4909-b965-5707108fc55a/The FRCanditsRegulatoryApproach.pdf
  • FRC (2017). FRC Roles and responsibilities: Schedule of functions and powers. Erişim Adresi: https://www.frc.org.uk/getattachment/67835f0e-e4c2-4d2a-9aeb-e57feed885be/FRC-Roles-Responsibilities-Schedule-of-Functions-Powers-June-2017.pdf
  • FRC (2019). Developments in audit 2019. Erişim Adresi: https://www.frc.org.uk/getattach ment/5d176788-3330-4b62-b18e-276c678d3d2c/Developments-in-Audit-Final-Screen.pdf
  • FRC (2019). Transparency reporting AQR thematic review. Erişim Adresi: https://www.frc.org.uk/getattachment/3c124043-70b7-428a-af03-9359b32652e2/Transpa rency-Reporting-Final.pdf
  • FRC (2020). Audit quality indicators: AQR thematic review. Erişim Adresi: https://www.frc.org.uk/getattachment/f116f7d7-94d8-4c82-94b2-ba24e3b195eb/AQTR_AQI_Final.pdf
  • FRC (2022a). FRC consultation document: Firm-level audit quality indicators. Erişim Adresi: https://www.frc.org.uk/getattachment/a2080b36-f3f6-4fa3-85b1-beeba16ef0d7/FRC-Consultation-Document-Firm-level-Audit-Quality-Indicators_2022.pdf
  • FRC (2022b). Feedback statement: Firm-level audit quality indicators consultation. Erişim Adresi: https://www.frc.org.uk/getattachment/afbf3bc4-cf15-468a-85da-afb8e5af222a/Feedback-Statement_-2022.pdf
  • FRC (22 Temmuz 2022). FRC continues significant growth on road to becoming new regulator ARGA. Erişim Adresi: https://www.frc.org.uk/news/july-2022/frc-continues-significant-growth-on-road-to-becomi
  • IDW (07.12.2021). IDW veröffentlicht positionspapier zur kommunikation über prüfungsqualitä. Erişim Adresi: https://www.idw.de/idw/idw-aktuell/idw-veroeffentlicht-positionspapier-zur-kommunikation-ueber-pruefungsqualitaet/133792
  • IDW (2021). Kommunikation von prüfungsqualität. Erişim Adresi: https://www.idw.de/blob/133786/9a50ccbed68f9c8207bea20c64ab9de8/down-positionspapier-komm-pruefungsqualitaet-data.pdf
  • IFAC. Royal Nederlandse Beroepsorganisatie van Accountants. Erişim Adresi: https://www.ifac.org/about-ifac/membership/members/royal-nederlandse-beroeps organisatie-van-accountants
  • Independent Regulatory Board for Auditors (IRBA). IRBA launches Audit quality indicators: Evaluating audit quality and promoting transparency of audit firms. Erişim Adresi: https://www.irba.co.za/news-headlines/press-releases/irba-launches-audit-quality-indicators:-evaluating-audit-quality-and-promoting-transparency-of-audit-firms
  • Institute of Chartered Accountants of India (ICAI) (2021). Audit quality maturity model. Erişim Adresi: https://resource.cdn.icai.org/65383caq-aqmm-v1.pdf
  • Institute of Public Auditors in Germany (IDW). About the IDW. Erişim Adresi: https://www.idw.de/the-idw
  • International Federation of Accountants (IFAC) (8 Şubat 2017). Supporting international standards: significant differences in audit quality indicators developments. Erişim Adresi: https://www.ifac.org/knowledge-gateway/supporting-international-standards/discussion/significant-differences-audit.
  • IRBA (2019). Feedback report: Audit quality indicators. Erişim Adresi: https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=&cad=rja&uact=8&ved=2ahUKEwjnq_Lr-drtAhUriIsKHaI2C90QFjAMegQIExAC&url=https%3A %2F%2Fwww.irba.co.za%2Fupload%2FIRBA%2520AQI%2520Feedback%2520report%2520-%25202019.pdf&usg=AOvVaw2TOQTahWFjZn4Jhri7bHLM
  • IRBA (2020). 2020 Survey report: Audit quality indicators. Erişim Adresi: https://www.irba.co.za/upload/IRBA%20AQI%20Survey%20report%202020.PDF
  • Japanese Institute of Certified Public Accountants (JICPA) (2019). Annual report 2019. Erişim Adresi: https://jicpa.or.jp/english/files/2019AnnualReport.pdf
  • Knechel, R. W. ve Shefchik, L. B. (2014). Audit quality. (D. K. W. R. and W. M. Hay, Ed.), The Routledge companion to auditing (1. Baskı). New York: Taylor ve Francis Book. https://doi.org/10.4324/9780203094921
  • Knechel, W. R., Krishnan, G. V., Pevzner, M., Shefchik, L. B. ve Velury, U. K. (2013). Audit quality: Insights from the academic literature. Auditing: A Journal of Practice ve Theory. 32 (Special Issue), 385–421.
  • Ministerie van Financiën (Şubat 2022). Aanbiedingsbrief derde voortgangsrapportage Kwartiermakers toekomst accountancysector. Erişim Adresi: https://open.overheid.nl/repository/ronl-6618599e476ece147289a87624ee65a8adf07456/1/pdf/aanbieding-derde-voortgangsrapportage-kwartiermakers-toekomst-accountancysector.pdf
  • NBA (2016). NBA Practice Note 1135 – Disclosure of Audit Quality Factors. Erişim Adresi: https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=&cad= rja&uact=8&ved=2ahUKEwiS4YbR8tntAhXC6aQKHQBgC1QQFjAAegQIAxAC&url=https%3A%2F%2Fwww.nba.nl%2Fglobalassets%2Fwet--en-regelgeving%2Fnba-handreikingen%2Fnba_practice_note_1135disclosure_of_audit_quality_factors.pdf&usg=AOvVaw2knTXU7F862XdRWY_PFwKB
  • Nederlandse Beroepsorganisatie van Accountants (NBA). (2014). In the public interest: Measures to improve the quality and independence of the audit in the Netherlands. Erişim Adresi: https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source= web&cd=&cad=rja&uact=8&ved=2ahUKEwid--CC8dntAhUQHewKHYxYCjsQFjAAegQIARAC&url=http%3A%2F%2Fwww.nba.nl%2Fglobalassets%2Fprojecten%2Fin-het-publiek-belang%2Fin-the-public-interest-measures-to-improve-quality.pdf&usg= AOvVaw36TlFlSuIpFz8zG6shziZb
  • PCAOB (Aralık 2015). Audit quality indicators: Summary of SAG breakout discussions, Erişim Adresi: https://pcaob-assets.azureedge.net/pcaob-dev/docs/default-source/news/events/documents/11-12-2015-sag-meeting/sag-aqi-breakout-summary-slides.pdf?sfvrsn=1865f830_0
  • Public Company Accounting Oversight Board (PCAOB) (2015). Concept release on audit quality indicators. PCAOB Release No. 2015-005. Erişim Adresi: http://pcaobus.org/Rules/Rulemaking/Docket%20041/Release_2015_005 .pdf
  • Public Company Accounting Oversight Board (PCAOB) (2015). Concept Release on Audit Quality Indicators. PCAOB Release No. 2015-005. Erişim Adresi: http://pcaobus.org/Rules/Rulemaking/Docket%20041/Release_2015_005 .pdf
  • The International Forum of Independent Audit Regulators (IFIAR). Audit committees and audit quality: Trends and possible areas for further consideration, Erişim Adresi: https://www.ifiar.org/?wpdmdl=6632
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Denetim Kalitesi Çerçeveleri: Ülkelerarası Bir Karşılaştırma

Yıl 2023, Cilt: 16 Sayı: Prof. Dr. Mehmet Özbirecikli Özel Sayısı, 227 - 260, 28.10.2023
https://doi.org/10.29067/muvu.1284669

Öz

Bu çalışma hem düzenleyicilerin hem akademisyenlerin otuz yılı aşkın süredir gündeminde yer alan ve fakat tanımı ve ölçümü üzerinde bir uzlaşma sağlanamamış olan denetim kalitesi ile ilgili dünyanın çeşitli ülkelerinde geliştirilmekte olan denetim kalitesi çerçevelerini ortaya koyan genel bir bakış sunmaktadır. Türkiye’de bu konuda düzenleyici kurumlar tarafından başlatılan henüz bir girişim olmaması ve Türkçe literatürde çerçevelerin ele alınmamış olması bu çalışmanın çıkış noktasını oluşturmaktadır. Denetim kalitesi çerçevesinde yer alan denetim kalitesi göstergeleri, farklı denetim şirketleri arasında karşılaştırılabilirliği ve şeffaflığı artırabilmektedir. Bir diğer önemli potansiyel faydası ise, örneğin bir denetim şirketi seçerken yönetişimden sorumlu olanlar ve denetim komiteleri için, somut bir rekabet unsuru haline gelebilecek olmasıdır. Böylece denetim şirketleri bağımsız denetim ücreti yerine denetim kalitesi göstergeleri üzerinden rekabet avantajı sağlamayı hedefleyeceklerdir. Çerçevelerin birçoğunun kural bazlı olduğu ve hem nicel hem nitel göstergeler içerdiği söylenebilmektedir. En sık yer verilen göstergeler arasında denetim saati, eğitim saati, bağımsız denetçi devir hızı gibi nicel ve denetim kalitesinin gözden geçirilmesi gibi karma göstergeler dikkati çekmektedir. Denetim kalitesinin objektif olarak değerlendirilmesi, hangi perspektiften değerlendirildiğini anlama ihtiyacı nedeniyle daha karmaşık olduğundan, yorumlamada ortaya çıkacak farklılıkları ortadan kaldırmak önemlidir. Bu nedenle Türkiye’de farklı paydaşların üzerinde anlaşmaya varacakları bir denetim kalitesi göstergeleri seti geliştirmek için etkileşime girmesi ve iş birliği yapması gerekli görülmektedir.

Kaynakça

  • Accounting and Corporate Regulatory Authority (ACRA). Overview of ACRA. Erişim Adresi: https://www.acra.gov.sg/who-we-are/overview-of-acra
  • ACRA (2020). Guidance to audit firms on ACRA’s audit quality indicators disclosure framework (2020 Revised). Erişim Adresi: https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=&cad=rja&uact=8&ved=2ahUKEwiuo_fk6_3tAhWExosKHV0UAmsQFjABegQIBxAC&url=https%3A%2F%2Fwww.acra.gov.sg%2Fdocs%2Fdefault-source%2Fdefault-document-library%2Fpublic-accountants%2Faudit-quality-indicators-disclosure-framework%2Fguidance-to-audit-firms-on-acra%2527s-revised-aqi-disclosure-framework.pdf&usg=AOvVaw1b6o0rY7YdEZAV-pnA834a
  • ASIC (2019). REP 649 Audit quality measures, indicators and other information: 2018–19. Erişim Adresi: https://download.asic.gov.au/media/5409270/rep649-published-12-december-2019.pdf
  • ASIC (2021). Audit inspection report: Report 709|November 2021. Erişim Adresi: https://download.asic.gov.au/media/vosb0x4p/rep709-published-30-november-2021.pdf
  • Australian Securities and Investments Commission (ASIC). Reports. Erişim Adresi: https://asic.gov.au/regulatory-resources/find-a-document/reports/rep-649-audit-quality-measures-indicators-and-other-information-2018-19/
  • Bedard, J. C., Johnstone, K. M. ve Smith, E. F. (2010). Audit quality indicators: A status update on possible public disclosures and insights from audit practice. Current Issues in Auditing. 4(1), C12-C19. DOI: 10.2308/ciia.2010.4.1.C12
  • Canadian Public Accountability Board (CPAB). (2018). Audit quality indicators final report. Erişim Adresi: https://cpab-ccrc.ca/docs/default-source/thought-leadership-publications/2018-aqi-final-report-en.pdf?sfvrsn=5af68dba_12&sfvrsn=5af68dba_12
  • CAQ (2014). Approach to audit quality indicators. Erişim Adresi: https://4chrg8q086f2nb81x49f276l-wpengine.netdna-ssl.com/wp-content/uploads/2019/03/caq-approach-to-audit-quality-indicators-april-2014.pdf adresinden 25 Aralık 2021’de alınmıştır.
  • CAQ (2016). Audit quality indicators the journey and path ahead. Erişim Adresi: https://4chrg8q086f2nb81x49f276l-wpengine.netdna-ssl.com/wp-content/uploads/2019/03/auditqualityindicators_journeyandpath2016-2.pdf
  • CAQ (2019). Audit quality disclosure framework. Erişim Adresi: https://www.thecaq.org/wp-content/uploads/2019/03/caq_audit_quality_ disclosure_framework_2019-01.pdf
  • CAQ. About the CAQ. Erişim Adresi: https://www.thecaq.org/news/caq-framework-aims-assist-accounting-firms-enhance-disclosures-about-audit-quality/
  • Christensen, B.E., Glover, S.M., Omer, T.C. ve Shelley, M.K. (2016). Understanding audit quality: ınsights from audit professionals and investors. Contemporary Accounting Research, 33(4), 1648-1684. doi:10.1111/1911-3846.12212
  • CMVM. CMVM publishes an English version of the guide for the application of audit quality indicators. Erişim Adresi: https://www.cmvm.pt/en/Comunicados/Comunicados/Pages/20200306.aspx
  • Comissão do Mercado de Valores Mobiliários (CMVM) (2021). Guia de aplicação de indicadores de qualidade da auditoria. Erişim Adresi: https://www.cmvm.pt/pt/SDI/Auditores/Documents/GUIA%20DE%20APLICA%C3%87%C3%83O%20AQI-2021.pdf
  • FAOA (2009). Activity report. Erişim Adresi: https://www.rab-asr.ch/#/page/127
  • FAOA (2011). Activity report. Erişim Adresi: https://www.rab-asr.ch/#/page/127
  • FAOA (2014). Activity report. Erişim Adresi: https://www.rab-asr.ch/#/page/127
  • FAOA (2021). Annual report. Erişim Adresi: https://www.yumpu.com/en/document/read/66683265/annual-report-2021
  • FAOA. The FAOA in brief. Erişim Adresi: https://www.rab-asr.ch/#/page/116
  • Federal Audit Oversight Authority (FAOA). Entstehung. Erişim Adresi: https://www.rab-asr.ch/#/page/119?lang=de
  • Federation of European Accountants (FEE). (2015). FEE comments on the PCAOB Concept Release on Audit Quality Indicators. Erişim Adresi: https://www.accountancyeurope.eu/wp-content/uploads/FEE_Comments_on_PCAOB_Audit_Quality_Indicators_final.pdf
  • FEE (2016). Overview of audit quality indicators initiatives update to December 2015 edition. Erişim Adresi: https://www.accountancyeurope.eu/wp-content/uploads/1607_Update_of_Overview_of_AQIs.pdf
  • Financial Reporting Council (FRC) (2006). Discussion paper promoting audit quality. Londra. Erişim Adresi: https://www.frc.org.uk/getattachment/87498b3e-0aec-417c-b804-8b0c4611 74c8/Discussion-Paper-Promoting-Audit-Quality-Nov-2006.pdf
  • FRC (2008). The audit quality framework. Londra. Erişim Adresi: https://www.frc.org.uk/getattachment/46582304-32b1-43bb-b614-90318b295f28/ The-Audit-Quality-Framework-Feb-2008.pdf
  • FRC (2014). The FRC and its regulatory approach. Erişim Adresi: https://www.frc.org.uk/getattachment/de950642-4c6d-4909-b965-5707108fc55a/The FRCanditsRegulatoryApproach.pdf
  • FRC (2017). FRC Roles and responsibilities: Schedule of functions and powers. Erişim Adresi: https://www.frc.org.uk/getattachment/67835f0e-e4c2-4d2a-9aeb-e57feed885be/FRC-Roles-Responsibilities-Schedule-of-Functions-Powers-June-2017.pdf
  • FRC (2019). Developments in audit 2019. Erişim Adresi: https://www.frc.org.uk/getattach ment/5d176788-3330-4b62-b18e-276c678d3d2c/Developments-in-Audit-Final-Screen.pdf
  • FRC (2019). Transparency reporting AQR thematic review. Erişim Adresi: https://www.frc.org.uk/getattachment/3c124043-70b7-428a-af03-9359b32652e2/Transpa rency-Reporting-Final.pdf
  • FRC (2020). Audit quality indicators: AQR thematic review. Erişim Adresi: https://www.frc.org.uk/getattachment/f116f7d7-94d8-4c82-94b2-ba24e3b195eb/AQTR_AQI_Final.pdf
  • FRC (2022a). FRC consultation document: Firm-level audit quality indicators. Erişim Adresi: https://www.frc.org.uk/getattachment/a2080b36-f3f6-4fa3-85b1-beeba16ef0d7/FRC-Consultation-Document-Firm-level-Audit-Quality-Indicators_2022.pdf
  • FRC (2022b). Feedback statement: Firm-level audit quality indicators consultation. Erişim Adresi: https://www.frc.org.uk/getattachment/afbf3bc4-cf15-468a-85da-afb8e5af222a/Feedback-Statement_-2022.pdf
  • FRC (22 Temmuz 2022). FRC continues significant growth on road to becoming new regulator ARGA. Erişim Adresi: https://www.frc.org.uk/news/july-2022/frc-continues-significant-growth-on-road-to-becomi
  • IDW (07.12.2021). IDW veröffentlicht positionspapier zur kommunikation über prüfungsqualitä. Erişim Adresi: https://www.idw.de/idw/idw-aktuell/idw-veroeffentlicht-positionspapier-zur-kommunikation-ueber-pruefungsqualitaet/133792
  • IDW (2021). Kommunikation von prüfungsqualität. Erişim Adresi: https://www.idw.de/blob/133786/9a50ccbed68f9c8207bea20c64ab9de8/down-positionspapier-komm-pruefungsqualitaet-data.pdf
  • IFAC. Royal Nederlandse Beroepsorganisatie van Accountants. Erişim Adresi: https://www.ifac.org/about-ifac/membership/members/royal-nederlandse-beroeps organisatie-van-accountants
  • Independent Regulatory Board for Auditors (IRBA). IRBA launches Audit quality indicators: Evaluating audit quality and promoting transparency of audit firms. Erişim Adresi: https://www.irba.co.za/news-headlines/press-releases/irba-launches-audit-quality-indicators:-evaluating-audit-quality-and-promoting-transparency-of-audit-firms
  • Institute of Chartered Accountants of India (ICAI) (2021). Audit quality maturity model. Erişim Adresi: https://resource.cdn.icai.org/65383caq-aqmm-v1.pdf
  • Institute of Public Auditors in Germany (IDW). About the IDW. Erişim Adresi: https://www.idw.de/the-idw
  • International Federation of Accountants (IFAC) (8 Şubat 2017). Supporting international standards: significant differences in audit quality indicators developments. Erişim Adresi: https://www.ifac.org/knowledge-gateway/supporting-international-standards/discussion/significant-differences-audit.
  • IRBA (2019). Feedback report: Audit quality indicators. Erişim Adresi: https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=&cad=rja&uact=8&ved=2ahUKEwjnq_Lr-drtAhUriIsKHaI2C90QFjAMegQIExAC&url=https%3A %2F%2Fwww.irba.co.za%2Fupload%2FIRBA%2520AQI%2520Feedback%2520report%2520-%25202019.pdf&usg=AOvVaw2TOQTahWFjZn4Jhri7bHLM
  • IRBA (2020). 2020 Survey report: Audit quality indicators. Erişim Adresi: https://www.irba.co.za/upload/IRBA%20AQI%20Survey%20report%202020.PDF
  • Japanese Institute of Certified Public Accountants (JICPA) (2019). Annual report 2019. Erişim Adresi: https://jicpa.or.jp/english/files/2019AnnualReport.pdf
  • Knechel, R. W. ve Shefchik, L. B. (2014). Audit quality. (D. K. W. R. and W. M. Hay, Ed.), The Routledge companion to auditing (1. Baskı). New York: Taylor ve Francis Book. https://doi.org/10.4324/9780203094921
  • Knechel, W. R., Krishnan, G. V., Pevzner, M., Shefchik, L. B. ve Velury, U. K. (2013). Audit quality: Insights from the academic literature. Auditing: A Journal of Practice ve Theory. 32 (Special Issue), 385–421.
  • Ministerie van Financiën (Şubat 2022). Aanbiedingsbrief derde voortgangsrapportage Kwartiermakers toekomst accountancysector. Erişim Adresi: https://open.overheid.nl/repository/ronl-6618599e476ece147289a87624ee65a8adf07456/1/pdf/aanbieding-derde-voortgangsrapportage-kwartiermakers-toekomst-accountancysector.pdf
  • NBA (2016). NBA Practice Note 1135 – Disclosure of Audit Quality Factors. Erişim Adresi: https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=&cad= rja&uact=8&ved=2ahUKEwiS4YbR8tntAhXC6aQKHQBgC1QQFjAAegQIAxAC&url=https%3A%2F%2Fwww.nba.nl%2Fglobalassets%2Fwet--en-regelgeving%2Fnba-handreikingen%2Fnba_practice_note_1135disclosure_of_audit_quality_factors.pdf&usg=AOvVaw2knTXU7F862XdRWY_PFwKB
  • Nederlandse Beroepsorganisatie van Accountants (NBA). (2014). In the public interest: Measures to improve the quality and independence of the audit in the Netherlands. Erişim Adresi: https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source= web&cd=&cad=rja&uact=8&ved=2ahUKEwid--CC8dntAhUQHewKHYxYCjsQFjAAegQIARAC&url=http%3A%2F%2Fwww.nba.nl%2Fglobalassets%2Fprojecten%2Fin-het-publiek-belang%2Fin-the-public-interest-measures-to-improve-quality.pdf&usg= AOvVaw36TlFlSuIpFz8zG6shziZb
  • PCAOB (Aralık 2015). Audit quality indicators: Summary of SAG breakout discussions, Erişim Adresi: https://pcaob-assets.azureedge.net/pcaob-dev/docs/default-source/news/events/documents/11-12-2015-sag-meeting/sag-aqi-breakout-summary-slides.pdf?sfvrsn=1865f830_0
  • Public Company Accounting Oversight Board (PCAOB) (2015). Concept release on audit quality indicators. PCAOB Release No. 2015-005. Erişim Adresi: http://pcaobus.org/Rules/Rulemaking/Docket%20041/Release_2015_005 .pdf
  • Public Company Accounting Oversight Board (PCAOB) (2015). Concept Release on Audit Quality Indicators. PCAOB Release No. 2015-005. Erişim Adresi: http://pcaobus.org/Rules/Rulemaking/Docket%20041/Release_2015_005 .pdf
  • The International Forum of Independent Audit Regulators (IFIAR). Audit committees and audit quality: Trends and possible areas for further consideration, Erişim Adresi: https://www.ifiar.org/?wpdmdl=6632
  • U.S. Department of The Treasury. Press Releases: Treasury Advisory Committee on the Auditing Profession Adopts Final Report. Erişim Adresi: https://home.treasury.gov/news/press-releases/hp1159
  • Yükçü, S. ve Koçakoğlu, Ö. (2016). Halka Açık Şirketler Muhasebe Gözetim Kurulu (Public Company Accounting Oversight Board- PCAOB) denetim kalitesi göstergeleri. Muhasebe Bilim Dünyası Dergisi, 18 (Özel Sayı-1), 265-293.
Toplam 53 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme , Muhasebe, Denetim ve Mali Sorumluluk (Diğer)
Bölüm Sayı
Yazarlar

Zeynep Yaroğlu 0000-0003-3713-9092

Erken Görünüm Tarihi 19 Ekim 2023
Yayımlanma Tarihi 28 Ekim 2023
Gönderilme Tarihi 17 Nisan 2023
Kabul Tarihi 16 Mayıs 2023
Yayımlandığı Sayı Yıl 2023 Cilt: 16 Sayı: Prof. Dr. Mehmet Özbirecikli Özel Sayısı

Kaynak Göster

APA Yaroğlu, Z. (2023). Denetim Kalitesi Çerçeveleri: Ülkelerarası Bir Karşılaştırma. Journal of Accounting and Taxation Studies, 16(Prof. Dr. Mehmet Özbirecikli Özel Sayısı), 227-260. https://doi.org/10.29067/muvu.1284669

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