Denetimde Mesleki Şüpheciliğe İlişkin Modellerin İncelenmesi: Bir Model Önerisi

Year 2022, Volume: 13 Issue: 2, 775 - 792, 21.06.2022

Merve Toptan , Davut Aygün

Abstract

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.

Keywords

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

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

Abstract

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.

Keywords

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

References

• Abičić, S. P. (2014). Professional skepticism of auditors and risk of fraudulent financial reporting. Journal of Accounting and Management, IV (1), 1-16.
• AUASB. (2012). Professional scepticism in an audit of a financial report, Australian Government Auditing and Assurance Standards Board, AUASB Bulletin. Retrieved from https://www.auasb.gov.au/admin/file/content102/c3/Aug12_AUASB_Bulletin_Professional_Scepticism_in_an_Audit_of_a_Financial_Report.pdf on 24.10.2018
• Azgın N. (2018). Denetçinin mesleki şüpheciliğinin denetim kalitesine etkisi (Doktora tezi), Anadolu Üniversitesi Sosyal Bilimler Enstitüsü, https://tez.yok.gov.tr/UlusalTezMerkezi adresinden edinilmiştir.
• Bağımsız Denetim Standardı 200 Bağımsız Denetçinin Genel Amaçları ve Bağımsız Denetimin Bağımsız Denetim Standartlarına Uygun Olarak Yürütülmesi. (2020). T.C. Resmi Gazete, 31350 (2.M), 30 Aralık 2020.
• Bağımsız Denetim Standardı 240 Finansal Tabloların Bağımsız Denetiminde Bağımsız Denetçinin Hileye İlişkin Sorumlulukları. (2020). T.C. Resmi Gazete, 31350 (2.M), 30 Aralık 2020.
• Beasley, M. S., Carcello, J.V. ve Hermanson, D. R. (2001). Top 10 Audit Deficiencies. Journal of Accountancy, April, 63-66.
• Boyle, D.M. & Carpenter, B. W. (2015). Demonstrating professional skepticism, insights from recent research for auditors of financial statements. The CPA Journal, March, 31-35.
• Ciołek, M. (2017). Professional skepticism in auditing and its characteristics. Research Papers of the Wroclaw University of Economics/ Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu, (474), 33–40. https://doi.org/10.15611/pn.2017.474.03.
• Dereli, N. (2021). Mesleki Şüphecilik ve Mesleki Etiğin İşlevsel Olmayan Denetçi Davranışı Üzerindeki Etkisi: Bağımsız Denetçiler Üzerine Bir Araştırma (Yüksek lisans tezi), Muğla Sıtkı Koçman Üniversitesi Sosyal Bilimler Enstitüsü, https://tez.yok.gov.tr/UlusalTezMerkezi adresinden edinilmiştir.
• Franzel, J. M. (2013). Auditor Objectivity and Skepticism. Public Company Accounting Oversight Board, American Accounting Association Annual Meeting. Retrieved from https://pcaobus.org/News/Speech/Documents/08052013_Presentation.pdf on 04.05.2019
• Glover, S. M. & Prawitt, D. F. (2013). Enhancing auditor professional skepticism. Retrieved from https://www.thecaq.org/enhancing-auditor-professional-skepticism/ on 15.11.2018
• Güredin, E. (2014). Denetim ve güvence hizmetleri SMMM Ve YMM’lere yönelik ilkeler ve teknikler (14. Baskı). İstanbul: Türkmen Kitabevi.
• Holley, S. C. (2016). The relationship between professional skepticism and critical thinking of accounting managers: A quantitative study (Doctoral dissertation), Capella University. Retrieved from https://www.proquest.com/ on 18.04.2019.
• Hurtt, R. K. (2010). Development of a scale to measure professional skepticism. American Accounting Association- Auditing: A Journal of Practice & Theory, 29(1), 149-171, DOI: 10.2308/aud.2010.29.1.149
• Hurtt, R. K., Brown-Liburd, H., Earley, C. E. & Krishnamoorthy, G. (2013). Research on auditor professional skepticism: Literature synthesis and opportunities for future research. American Accounting Association- Auditing: A Journal of Practice & Theory. 32 (1), 45–97. DOI: 10.2308/ajpt-50361.
• IAASB. (2012). Professional skepticism in an audit of financial statements, Staff questions and answers. Published by: International Federation of Accountants (IFAC). Retrieved from https://www.ifac.org/system/files/publications/files/IAASB%20Professional%20Skepticism%20QandA-final.pdf on 12.10.2018
• IAASB. (2015). Enhancing audit quality in the public interest: A focus on professional skepticism, quality control and group audits. Published by: International Federation of Accountants (IFAC). Retrieved from https://www.ifac.org/system/files/publications/files/IAASB-Invitation-to-Comment-Enhancing-Audit-Quality.pdf on 15.02.2019
• IAASB, IESBA ve IAESB. (2017). Toward enhanced professional skepticism, observations of the IAASB-IAESB-IESBA professional skepticism working group. Published by: International Federation of Accountants (IFAC), Retrieved from https://www.ifac.org/system/files/publications/files/Toward-Enhanced-Professional-Skepticism-IAASB-IAESB-IESBA.pdf on 16.12.2018
• Karahan, A. (2018). Bağımsız denetçinin mesleki şüpheciliğinin denetim standartları bağlamında denetim kalitesine etkisi ve bir araştırma (Doktora tezi), İnönü Üniversitesi Sosyal Bilimleri Enstitüsü. https://tez.yok.gov.tr/UlusalTezMerkezi adresinden edinilmiştir.
• Khaligova, J. (2019). Hileli finansal raporlama ve bağımsız denetçilerin mesleki şüpheciliği üzerine bir araştırma (Yüksek lisans tezi), Ankara Hacı Bayram Veli Üniversitesi Lisansüstü Eğitim Enstitüsü. https://tez.yok.gov.tr/UlusalTezMerkezi adresinden edinilmiştir.
• Leung, E. Y. W. (2017). Professional scepticism: Its implications on audits of financial statements. Hong Kong Institute of CPA, (110), 1-7. Retrieved from https://www.hkicpa.org.hk/-/media/HKICPAWebsite/HKICPA/QPLC/Technical-articles/Techsource_January-2017_audit.pdf on 22.10.2018
• Mardijuwono, A. W. ve Subianto, C. (2018). Independence, professionalism, professional skepticism: The relation toward the resulted audit quality, 3(1), Asian Journal of Accounting Research, 61-71. https://doi.org/10.1108/AJAR-06-2018-0009
• Nach, R. (2014). Professional skepticism: An essential attitude. Institute of Singapore Chartered Accountants. Retrieved from https://www.isca.org.sg/media/775686/profskepticism.pdf on 24.04.2020
• Nelson, M. W. (2009). A model and literature review of professional skepticism in auditing. Auditing: A Journal of Practice & Theory, 28(2), 1-34. DOI: 10.2308/aud.2009.28.2.1
• Nolder, C. J. (2012). The role of professional skepticism, attitudes and emotions on auditor’s judgments (Doctoral dissertation), Bentley University. Retrieved from https://search.proquest.com/docview/1033338941?pq-origsite=gscholar on 16.09.2018
• PCAOB. (2012). Maintaining and applying professional skepticism in audits, Staff audit practice alert no. 10. Retrieved from https://pcaobus.org/Standards/QandA/12-04-2012_SAPA_10.pdf on 18.11.2018
• Quadackers, L., Groot, T., ve Wright, A. (2009). Auditors’ skeptical characteristics and their relationship to skeptical judgments and decisions. SSRN, 1–48. Retrieved from http://ssrn.com/abstract=1478105 on 22.06.2020
• SAS No.1- AU Section 230. Due Professional Care in the Performance of Work. Retrieved from https://us.aicpa.org/content/dam/aicpa/research/standards/auditattest/downloadabledocuments/au-00230.pdf on 10.04.2019
• SAS No.99- AU Section 316. Consideration of Fraud in a Financial Statement Audit. Retrieved from https://us.aicpa.org/content/dam/aicpa/research/standards/auditattest/downloadabledocuments/au-00316.pdf on 10.04.2019
• Sermaye Piyasasında Bağımsız Denetim Standartları Hakkında Tebliğ (SPK). (2006). T.C Resmi Gazete, Seri: X, No: 22, 26196, 12 Haziran 2006.
• Shaub, M. K., ve Lawrence, J. E. (1996). Ethics, experience and professional skepticism: a situational analysis. Behavioral Research in Accounting, 8, 124–157.
• Syamsuddin, M. S., ve Abdul Hamid Habbe, M. (2014). The influences of ethics, independence, and competence on the quality of an audit through the influence of profesional skepticism in Bpk of South Sulawesi, Central Sulawesi and West Sulawesi. Journal of Research in Business and Management, 2(7), 8–14.