Finansal Tablo Hilelerinin Önlenmesinde Denetçi Algılamaları

Year 2009, Volume: 8 Issue: 1, 215 - 230, 01.06.2009

H. Ali Ata Mustafa Uğurlu M. Özgür Altun

Abstract

Çalışmanın amacı, denetçiler tarafından bireysel olarak öngörülen en önemli hile göstergelerinin (kırmızı bayrakların) ne olduğunu belirlemek ve denetçilerin sosyodemografik özelliklerinin hile göstergeleri (kırmızı bayraklar) üzerinde önemli etkiye sahip olup olmadığını ortaya koymaktır. Çalışmada, denetçilerden, SAS No.82’de yer alan finansal tablo hilelerine ilişkin erken uyarı göstergelerinin göreli önemini ortaya koymaları istenmiştir. Denetçi örneklemi, Londra ve Gaziantep şehirlerinde faaliyet gösteren denetçilerden alınmıştır. Denetçilere iki kısımdan oluşan bir anket yöneltilmiştir. İlk kısım, denetçilerin sosyo-demografik özelliklerini, ikinci kısım ise SAS 82’de yer alan finansal tablo hilelerine ilişkin erken uyarı göstergelerini içermektedir

Keywords

Finansal Tablo Hilesi, Hile Risk Faktörleri, Denetim

Perceptions of Auditors in Prevention From Financial Statement Fraud

Abstract

The purpose of this study, it has examined to find out the potential effect of demographic characteristics of the auditors on the fraud risk indicators and the second one is to determine the most significant fraud risk indicators for the sample groups of auditors. In this research, the auditors have been asked to list the significance of the indicators in SAS 82 depending on their perceptions. Sample of auditors have been selected from the City of London in the United Kingdom and the Gaziantep City in Turkey. A questionnaire consisting of two parts has been implemented to these auditors. The first part of the questionnaire involves the questions on the socio-demographic characteristics of the auditors and the second part lists the indicators from SAS 82

Keywords

Financial Statement Fraud, Fraud Risk Factors, Audit

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