Denetimin Gözetimi, Amerika Birleşik Devletleri Kamu Gözetim Kurulu

Year 2015, Issue: 603, 79 - 93, 01.05.2015

Destan Halit Akbulut

Abstract

Bu çalışmada, ilk olarak Amerika Birleşik Devletleri Kamu Gözetimi Kurulu (PCAOB)’nun ortaya çıkışı, günümüzdeki önemi ve denetim süreci açıklanmaya çalışılmıştır. Daha sonra Kurul’un zayıf ve güçlü yanları ile ilgili literatürdeki görüşlere değinilmiştir. Ayrıca Kurul’un denetimleri sonunda oluşturduğu raporların, bağımsız denetim şirketlerinin kalite kontrol düzeyi, değişim riski ve denetim ücretleri ile ilişkisi incelenmiştir

Keywords

Amerika Birleşik Devletleri Kamu Gözetim Kurulu, Denetim Standartları, Denetim Kalitesi

Inspection of Audit, Public Company Accounting Oversight Board

Abstract

In this study, firstly, the emergence, current importance and inspection process of U.S. Public Company Accounting Oversight Board has been evaluated. Then, the opinions on the Board’s strengths and weaknesses have been addressed based on the related literature. In addition, the relationship between the Board’s reports generated at the end of its inspections and quality control levels, switching risk and audit fees of the independent audit companies were examined

Keywords

Public Company Accounting Oversight Board, Audit Standards, Audit Quality

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