Bağımsız Denetimde Kalite Göstergeleri: Literatür İncelemesi

Year 2019, Volume: 23 Issue: 2, 203 - 210, 30.12.2019

Koray Tuan , Ramazan Besen , Ayhan Saygı

Abstract

Sermaye piyasalarında yaşanan muhasebe skandallarının ortaya çıkmasında bağımsız denetim mekanizmasının yetersizliği önemli bir rol oynamıştır. Bu yüzden, sermaye piyasalarının etkin işleyişi için bağımsız denetim firmalarının yapmış oldukları denetimin de sorgulanması ve denetim performansının yani denetim kalitesinin ölçülmesine ihtiyaç duyulmaktadır. Buradan hareketle çalışmanın amacı, literatürde bağımsız denetimde kalite kavramının nasıl incelendiğinin ve araştırmalarda denetim kalitesi göstergeleri olarak hangi temsili değişkenlerden yararlanıldığının teorik dayanakları ile tespit edilmesidir. Çalışmada; bağımsız denetim firmasının büyüklüğü, bağımsız denetim ücreti, bağımsız denetçinin sektöre ait uzmanlığı, tahakkuklar, bağımsız denetim hizmet süresi, denetçi rotasyonu ve denetçi görüşü gibi literatürde denetim kalitesini ölçmek ve değerlendirmek için en çok kullanılan denetim kalite göstergeleri incelenmiştir.

Keywords

Denetim, Bağımsız Denetim Kalitesi, Denetim Kalitesi Göstergeleri

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