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

Year 2018, Volume: 2 Issue: 1, 141 - 188, 03.06.2018

Elçin Şişmanoğlu , Dursun Arıkboğa

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

Abstract

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.

Keywords

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

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