The Factors Affecting Using Professional Judgment in Independent Auditing: Evidences from Turkey

Abstract

Using professional judgment, which constitutes the essence of financial reporting in accordance with newly released issues in the audit process at different levels, is one of the leading important issues for independent auditors as well as accounting process in the rapidly changing world. In this study, the opinions related to the factors affecting using professional judgment in independent auditing in Turkey have been determined. Due to importance of experiences and individual opinions of independent auditors, qualitative research method has been used in this study.

Keywords

• independent auditor,professional judgment,independent auditing,auditor's judgment,Turkey

Bağımsız Denetimde Mesleki Yargı Kullanımına Etki Eden Faktörler: Türkiye Örneği

Öz

Hızla değişen dünyada, muhasebe sürecinde olduğu gibi bağımsız denetim sürecinde de yeni çıkan konular ve standartlar doğrultusunda finansal raporlamanın özünü de oluşturan farklı düzeylerde mesleki yargı kullanım gerekliliği, bağımsız denetçiler için de önemli konuların başında gelmektedir. Bu çalışmada, Türkiye’de bağımsız denetimde mesleki yargı kullanımına yönelik bağımsız denetçilerin görüşleri belirlenmeye çalışılmıştır. Bağımsız denetçilerin tecrübeleri ve konu ile ilgili bireysel görüşleri önemli olduğu için, bu çalışmada nitel araştırma yöntemi kullanılmıştır.

Anahtar Kelimeler

• bağımsız denetim,bağımsız denetçi,mesleki yargı,denetçi yargısı,Türkiye

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