Denetimde Mesleki Şüpheciliğe İlişkin Modellerin İncelenmesi: Bir Model Önerisi

Yıl 2022, Cilt: 13 Sayı: 2, 775 - 792, 21.06.2022

Merve Toptan , Davut Aygün

Öz

Çalışmanın amacı, mesleki şüphecilikle ilişkilendirilen modelleri incelemek ve mesleki şüpheciliğe ilişkin model önerisinde bulunmaktır. Söz konusu amacı gerçekleştirebilmek için denetim literatüründe mesleki şüphecilikle ilişkilendirilebilen modeller, unsurlar ve uygulamalar incelenmiştir. Literatürdeki çalışmalardan elde edilen bulgulardan hareketle bağımsız denetimin önemli bir parçası olarak nitelendirilebilen mesleki şüpheciliğin denetim süreci içerisinde uygulanmasına yönelik bir model geliştirilmeye çalışılmıştır. Önerilen modelde denetçilerin mesleki şüpheciliğini etkileyen unsurlar, şüpheci davranışlar, mesleki şüpheciliğin uygulamada nasıl yer aldığı, denetçilerin mesleki şüphecilik tutumuyla en çok odaklandıkları alanlar ve denetim sürecinde mesleki şüpheciliğin uygulanmasının nasıl kanıtlanabileceği hususları arasında ilişki kurulmuştur. Çalışmada önerilen modelin daha önce yapılan çalışmalarda ortaya konulan modellerle karşılaştırıldığında, uygulama boyutunu sürece dâhil eden nispeten daha geniş kapsamlı bir model olduğu ileri sürülebilir.

Anahtar Kelimeler

Denetim, Bağımsız Denetim, Bağımsız Denetçi, Mesleki Şüphecilik, Mesleki Şüphecilik Modeli

Examination of The Models Associated with Professional Skepticism in Auditing: A Model Proposal

Öz

The aim of the study is to examine the models associated with professional skepticism and to propose a model for professional skepticism. In order to achieve this aim, the models, elements and practices that can be associated with professional skepticism in the literature on auditing were examined. Based on the findings obtained from the studies in the literature, it was tried to develop a model for the application of professional skepticism, which can be described as an important part of independent auditing, within the audit process. In the proposed model, a relationship was established among the factors affecting the professional skepticism of the auditors, skeptical behaviors, how professional skepticism takes place in practice, the areas on which auditors mostly focus with the attitude of professional skepticism, and how the application of professional skepticism can be proven in the audit process. It can be argued that the model proposed in the study is a relatively more comprehensive model that includes the dimension of application in the process, compared to the models presented in previous studies.

Anahtar Kelimeler

Audit, Independent Audit, Independent Auditor, Professional Skepticism, Professional Skepticism Model

Kaynakça

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