YATIRIM FONLARININ MALİ TABLOLARINA İLİŞKİN DENETÇİ GÖRÜŞLERİ İLE DENETÇİ ROTASYONU ARASINDAKİ İLİŞKİ

Year 2017, Volume: 19 Issue: 3, 671 - 695, 30.09.2017

İklim Elif Umut

Abstract

Denetçi rotasyonu uygulaması, özünde denetim kalitesinin arttırılmasına yönelik bir uygulama olarak ortaya çıkmıştır. Araştırma yapan yazarların bir bölümü rotasyon uygulamasını desteklemiş ve bu uygulamanın müşteri şirket ile denetçi arasında gelişmesi istenmeyen yakın ilişkiyi ortadan kaldırmak suretiyle denetçinin bağımsız davranabilmesine imkan sağlayacağı yönünde sonuçlara ulaşmış, diğer bir grup yazar ise rotasyon uygulamasının tamamen karşısında yer almışlardır. 

Bu çalışma kapsamında yatırım fonlarında alınmış olan denetim görüşünün denetçiyi değiştirme kararı üzerindeki etkisi belirlenmeye çalışılmıştır. Çalışmanın bulguları Türkiye’deki yatırım fonlarının yapılan bağımsız denetim sonucunda almış oldukları denetim görüşleri, hangi denetim şirketi ile çalıştıkları ve gözlem dönemi boyunca çalıştıkları denetim şirketinin ya da sorumlu ortağın değişip değişmediği ya da kaç kez değiştiği hakkında bilgi sağlamaktadır.

Keywords

Türkiye, yatırım fonları, denetim şirketleri

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