Bu araştırma, denetimden geçmiş finansal tablolar ile ilgili denetim görüşü oluşturulmasında denetim kanıtının kalitesinin etkisi üzerine odaklanmaktadır. Araştırmanın amacı, denetim sonunda denetçinin karar verme sürecini anlamaktır. Bunu yapmak amacıyla nitel bir araştırma yöntemi olan yarı yapılandırılmış görüşme tekniği uygulanmıştır. Araştırma sırasında, bağımsız denetim yapma yetkisine sahip ve fiilen denetim tecrübesi olan denetçilerden on tanesi ile görüşülmüştür. Yapılan görüşmelere ilişkin tanımlayıcı istatistikler MAXQDA 12 programı kullanılarak analiz edilmiştir. Araştırmanın sonucunda denetim kanıtının kalitesi ile denetçi görüşü arasında doğrudan bir ilişki bulunamamıştır. Denetçi, denetim görüşünü oluşturma aşamasında mesleki bilgi, eğitim ve deneyimlerinin yanı sıra, mesleki etik ilkeler açısından karar vermek durumunda kalabilmektedir.
This research focuses on the impact of the quality of audit evidence over auditor’s opinion about the financial statements audited. The aim in this research was to understand the progress of the resolution process of the auditor after the end of the audit. In order to do this, a qualitative research method, semi-structured interview, was applied. During research, interviews were made with ten auditors which have authorization to perform independent audit and has experience from actual audits. Definitive statistics of the interviews were analyzed with MAXQDA 12 programme. As a result of the research, no direct relationship between the quality of audit evidence and the auditor’s opinion was found. While determining their opinion, auditors may need to decide according to professional ethic besides their education, experience and professional knowledge.
Primary Language | Turkish |
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Subjects | Business Administration |
Journal Section | MAIN SECTION |
Authors | |
Publication Date | March 30, 2017 |
Submission Date | February 10, 2017 |
Published in Issue | Year 2017 Volume: 19 Issue: 1 |
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