Abstract
İşletmelerin finansal tablolarına önemli bir değer kazandıran bağımsız denetim, sermaye piyasalarındaki işlem hacminin artmasını da sağlamaktadır. Dolayısı ile bağımsız denetim sürecinin kalitesi işletmeler için hayati bir önem taşımaktadır. Ancak gerek finansal tablo kullanıcılarının yeterli bilgi sahibi olmamaları, gerekse denetimle ilgili yapılan düzenlemelerin çok iyi takip edilmemesi ve süreçle ilgili çok farklı düzenlemelerin bulunması bağımsız denetim sürecinden beklentileri farklılaştırmaktadır. Bu çalışmada saha araştırması yoluyla ülkemizde önemli finansal tablo kullanıcılarından olan aracı kurum çalışanı ve bağımsız denetçilerin bağımsız denetimden beklentileri araştırılmaktadır.
References
- ALBAYRAK, A. Sait; (2006), Çok Değişkenli İstatistik Teknikleri, Ankara: Alfa Yayınları.
- BOGDANOVICIUTE, Vitajilia; (2011), “An Empirical Study of Audit Expec- tation Gap: The Case of Lithuania”, Master Thease, Lithuania: Univer- sity of Aarhus.
- COHEN Commission; (1978), Report of the Commission on Auditors Res- ponsibilities; Conclusions and Recommendations, New York: Ameri- can Isttitute of Certified Public Accountants.
- DALKILIÇ, Fatih ve Şadiye OKTAY; (2011), “Uluslararası Denetim ve Gü- vence Standartlarında Mesleki Şüphecilik”, Mali Çözüm, 103, ss.63-78.
- DART, Eleanor; (2009), “UK Inverstor‟ Perceptions of Auditor Independence”, Working Paper Series, Internet Address: http://business.cardiff.ac.uk/ sites/default/files/A2009_1.pdf,Date of Access: 15.09.2012.
- Deloitte; (2012), “Yeni Türk Ticaret Kanunu ve Bağımsız Denetim”, İnternet
- Adresi: http://www.deloitte.com/assets/Dcom-Turkey /Local%20Assets
- /Documents/turkey_tr_ttk_yenittkvebagimsizdenetim_100511.pdf, Eri
- şim Tarihi:15.10.2012.
- DURMUŞ, Cem Niyazi ve Oktay TAŞ; (2008), Denetim; SPK Düzenlemeleri ve 3568 Sayılı Mevzuat Kapsamında, İstanbul: Alfa Yayınları.
- GEÇE, Eralp Ekrem; (2012), “Mann-Whitney U Testi ve Makale İncelemesi”, İnternet Adresi: http://www.akademikdestek.net/info/utesti.pdf), Erişim Tarihi: 01.06.2012.
- GOLD, Anna; Ulfert GRONEWOLD and Christiane POTT; (2009), “Financial Statement User‟s Perception of the IAASB‟s ISA 700 Unqualified Audi- tor‟s Report in Germany and The Netherlands”, Summary Report to the Auditing Standards Board, New York.
- GÜRBÜZ, Hasan; (1995), Muhasebe Denetimi, İstanbul: Bilim Teknik Yayın- ları.
- GÜREDİN, Ersin; (2007), Denetim ve Güvence Hizmetleri, Onikinci Baskı, İstanbul: Arıkan Yayınları.
- KALAYCI, Şeref; (2005), SPSS Uygulamaları Çok Değişkenli İstatistik Teknikleri, Ankara: Asil Yayınları.
- KARDEŞ SELİMOĞLU, Seval; Mehmet ÖZBİRECİKLİ, Ganite KURT; Şa- ban UZAY; Ali ALAGÖZ ve Serap YANIK; (2008), Muhasebe Dene- timi, Ankara: Gazi Yayınevi.
- KEPEKÇİ, Celal; (2004), Bağımsız Denetim, Beşinci Baskı, İstanbul: Avcıol Basım Yayınevi.
- KNEEER, Dan C.; Philip M.J. RECKER and Marianne M. JENNINGS; (1996), “An Emprical Examination of The Influence of The News US Audit Re- port and Fraud Red-Flags on Perception of Auditor Culpability”, Mana- gerial Auditing Journal, 11(6), pp.18-30.
- LIBBY, Robert; (1979), “Bankers and Auditors Perception of The Message Communicated by The Audit Report”, Journal of Accounting Research, 17, pp. 99-122.
- LIGGIO, Carl D.; (1974), “The Duties and Responsibility of The Public Acco- unt”, Accountant Journal, 26, pp. 27-44.
- PORTER, Brenda; (1993),“An Empirical Study of The Audit Expection- Per- formance Gap”, Accounting and Business Research, 24, pp.49-68.
- Resmi Gazete; (2013), “Sermaye Piyasasında Bağımsız Denetim Standartları X, Hakkında http://www.resmigazete.gov.tr/eskiler/2013/06/20130628-17.htm, Erişim Tarihi: 10.04.2012. Seri: Sayı: 22”, İnternet Adresi:
- REYNOLD, Kenneth and Jere FRANCIS; (2001), “Does Size Matter The Inf- luence of Large Clients on Office-Level Auditor Reporting Decisions”, Journal of Accounting and Econımics, 30(3), pp.375-400.
- SALEHI, Mahdi and Vahab ROSTAMI; (2009), “Audit Expectation Gap: In- ternational Evidences”, International Journal Of Academic Research, 1(1), pp.165-174.
- USTA, Öcal ve Tuğba UÇMA; (2011), “Hileli Finansal Raporlamada Bağımsız Denetçi Sorumluluğunun Belirlenmesine Yönelik Yapısal Eşitlik Modeli Uygulaması”, Muhasebe Denetime Bakış Dergisi, Nisan, ss.13-38.
Abstract
Independent audit that is bring in an important value in the financial statements of enterprises, has provides to increase in the volume of transactions in the capital markets. Therefore, the quality of the independent audit process is vital for businesses. However, lack of adequate knowledge of the financial statement users, failure to follow the regulations of independent audit as well as a very good, and have very different regulations related to the process distinguishes the expectations of the audit process. In this study is investigated, an expectations of independent audit financial experts of brokers that is an important users of financial statements in our country and independent auditors through field research.At the same time, aimed to identify the areas experiencing the range of expectations
References
- ALBAYRAK, A. Sait; (2006), Çok Değişkenli İstatistik Teknikleri, Ankara: Alfa Yayınları.
- BOGDANOVICIUTE, Vitajilia; (2011), “An Empirical Study of Audit Expec- tation Gap: The Case of Lithuania”, Master Thease, Lithuania: Univer- sity of Aarhus.
- COHEN Commission; (1978), Report of the Commission on Auditors Res- ponsibilities; Conclusions and Recommendations, New York: Ameri- can Isttitute of Certified Public Accountants.
- DALKILIÇ, Fatih ve Şadiye OKTAY; (2011), “Uluslararası Denetim ve Gü- vence Standartlarında Mesleki Şüphecilik”, Mali Çözüm, 103, ss.63-78.
- DART, Eleanor; (2009), “UK Inverstor‟ Perceptions of Auditor Independence”, Working Paper Series, Internet Address: http://business.cardiff.ac.uk/ sites/default/files/A2009_1.pdf,Date of Access: 15.09.2012.
- Deloitte; (2012), “Yeni Türk Ticaret Kanunu ve Bağımsız Denetim”, İnternet
- Adresi: http://www.deloitte.com/assets/Dcom-Turkey /Local%20Assets
- /Documents/turkey_tr_ttk_yenittkvebagimsizdenetim_100511.pdf, Eri
- şim Tarihi:15.10.2012.
- DURMUŞ, Cem Niyazi ve Oktay TAŞ; (2008), Denetim; SPK Düzenlemeleri ve 3568 Sayılı Mevzuat Kapsamında, İstanbul: Alfa Yayınları.
- GEÇE, Eralp Ekrem; (2012), “Mann-Whitney U Testi ve Makale İncelemesi”, İnternet Adresi: http://www.akademikdestek.net/info/utesti.pdf), Erişim Tarihi: 01.06.2012.
- GOLD, Anna; Ulfert GRONEWOLD and Christiane POTT; (2009), “Financial Statement User‟s Perception of the IAASB‟s ISA 700 Unqualified Audi- tor‟s Report in Germany and The Netherlands”, Summary Report to the Auditing Standards Board, New York.
- GÜRBÜZ, Hasan; (1995), Muhasebe Denetimi, İstanbul: Bilim Teknik Yayın- ları.
- GÜREDİN, Ersin; (2007), Denetim ve Güvence Hizmetleri, Onikinci Baskı, İstanbul: Arıkan Yayınları.
- KALAYCI, Şeref; (2005), SPSS Uygulamaları Çok Değişkenli İstatistik Teknikleri, Ankara: Asil Yayınları.
- KARDEŞ SELİMOĞLU, Seval; Mehmet ÖZBİRECİKLİ, Ganite KURT; Şa- ban UZAY; Ali ALAGÖZ ve Serap YANIK; (2008), Muhasebe Dene- timi, Ankara: Gazi Yayınevi.
- KEPEKÇİ, Celal; (2004), Bağımsız Denetim, Beşinci Baskı, İstanbul: Avcıol Basım Yayınevi.
- KNEEER, Dan C.; Philip M.J. RECKER and Marianne M. JENNINGS; (1996), “An Emprical Examination of The Influence of The News US Audit Re- port and Fraud Red-Flags on Perception of Auditor Culpability”, Mana- gerial Auditing Journal, 11(6), pp.18-30.
- LIBBY, Robert; (1979), “Bankers and Auditors Perception of The Message Communicated by The Audit Report”, Journal of Accounting Research, 17, pp. 99-122.
- LIGGIO, Carl D.; (1974), “The Duties and Responsibility of The Public Acco- unt”, Accountant Journal, 26, pp. 27-44.
- PORTER, Brenda; (1993),“An Empirical Study of The Audit Expection- Per- formance Gap”, Accounting and Business Research, 24, pp.49-68.
- Resmi Gazete; (2013), “Sermaye Piyasasında Bağımsız Denetim Standartları X, Hakkında http://www.resmigazete.gov.tr/eskiler/2013/06/20130628-17.htm, Erişim Tarihi: 10.04.2012. Seri: Sayı: 22”, İnternet Adresi:
- REYNOLD, Kenneth and Jere FRANCIS; (2001), “Does Size Matter The Inf- luence of Large Clients on Office-Level Auditor Reporting Decisions”, Journal of Accounting and Econımics, 30(3), pp.375-400.
- SALEHI, Mahdi and Vahab ROSTAMI; (2009), “Audit Expectation Gap: In- ternational Evidences”, International Journal Of Academic Research, 1(1), pp.165-174.
- USTA, Öcal ve Tuğba UÇMA; (2011), “Hileli Finansal Raporlamada Bağımsız Denetçi Sorumluluğunun Belirlenmesine Yönelik Yapısal Eşitlik Modeli Uygulaması”, Muhasebe Denetime Bakış Dergisi, Nisan, ss.13-38.
Details
| Primary Language | Turkish |
|---|---|
| Journal Section | Makaleler |
| Authors | |
| Publication Date | May 21, 2015 |
| Published in Issue | Year 2013 Issue: 41 |
Ethical Principles and Ethical Guidelines
The Journal of Erciyes University Faculty of Economics and Administrative Sciences places great emphasis on publication ethics, which serve as a foundation for the impartial and reputable advancement of scientific knowledge. In this context, the journal adopts a publishing approach aligned with the ethical standards set by the Committee on Publication Ethics (COPE) and is committed to preventing potential malpractice. The following ethical responsibilities, established based on COPE’s principles, are expected to be upheld by all stakeholders involved in the publication process (authors, readers and researchers, publishers, reviewers, and editors).
Ethical Responsibilities of Editors
Make decisions on submissions based on the quality and originality of the work, its alignment with the journal's aims and scope, and the reviewers’ evaluations, regardless of the authors' religion, language, race, ethnicity, political views, or gender.
Respond to information requests from readers, authors, and reviewers regarding the publication and evaluation processes.
Conduct all processes without compromising ethical standards and intellectual property rights.
Support freedom of thought and protect human and animal rights.
Ensure the peer review process adheres to the principle of double-blind peer review.
Take full responsibility for accepting, rejecting, or requesting changes to a manuscript and ensure that conflicts of interest among stakeholders do not influence these decisions.
Ethical Responsibilities of Authors
Submitted works must be original. When utilizing other works, proper and complete citations and/or references must be provided.
A manuscript must not be under review by another journal simultaneously.
Individuals who have not contributed to the experimental design, implementation, data analysis, or interpretation should not be listed as authors.
If requested during the review process, datasets used in the manuscript must be provided to the editorial board.
If a significant error or mistake is discovered in the manuscript, the journal’s editorial office must be notified.
For studies requiring ethical committee approval, the relevant document must be submitted to the journal. Details regarding the ethical approval (name of the ethics committee, approval document number, and date) must be included in the manuscript.
Changes to authorship (e.g., adding or removing authors, altering the order of authors) cannot be proposed after the review process has commenced.
Ethical Responsibilities of Reviewers
Accept review assignments only in areas where they have sufficient expertise.
Agree to review manuscripts in a timely and unbiased manner.
Ensure confidentiality of the reviewed manuscript and not disclose any information about it, during or after the review process, beyond what is already published.
Refrain from using information obtained during the review process for personal or third-party benefit.
Notify the journal editor if plagiarism or other ethical violations are suspected in the manuscript.
Conduct reviews objectively and avoid conflicts of interest. If a conflict exists, the reviewer should decline the review.
Use polite and constructive language during the review process and avoid personal comments.
Publication Policy
The Journal of Erciyes University Faculty of Economics and Administrative Sciences is a free, open-access, peer-reviewed academic journal that has been in publication since 1981. The journal welcomes submissions in Turkish and English within the fields of economics, business administration, public finance, political science, public administration, and international relations.
No submission or publication fees are charged by the journal.
Every submitted manuscript undergoes a double-blind peer review process and similarity/plagiarism checks via iThenticate.
Submissions must be original and not previously published, accepted for publication, or under review elsewhere.
Articles published in the journal can be cited under the Open Access Policy and Creative Commons license, provided proper attribution is given.
The journal is published three times a year, in April, August, and December. It includes original, high-quality, and scientifically supported research articles and reviews in its listed fields. Academic studies unrelated to these disciplines or their theoretical and empirical foundations are not accepted. The journal's languages are Turkish and English.
Submissions are first subject to a preliminary review for format and content. Manuscripts not meeting the journal's standards are rejected by the editorial board. Manuscripts deemed suitable proceed to the peer review stage.
Each submission is sent to at least two expert reviewers. If both reviews are favorable, the article is approved for publication. In cases where one review is positive and the other negative, the editorial board decides based on the reviews or may send the manuscript to a third reviewer.
Articles published in the journal are open access and can be cited under the Creative Commons license, provided proper attribution is made.