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A RESEARCH ON THE FACTORS AFFECTINGTHE SIGNIFICANT RISK IN INDEPENDENT AUDITING

Year 2015, Volume: 17 Issue: 1, 1 - 18, 31.03.2015

Sezen Uludağ

Abstract

The concept of significant risk is explained together with the risk of material misstatement in the International Standards on Auditing. The factors related with these risks are also explained in the standards. It is considered that there can be a relation between the factors “existence of risk derived from fraud” and “existence of risks derived from the significant transactions with related parties” and “existence of risks derived from significant transactions that are outside the normal transactions of the entity and/or appear to be unusual transactions” which may cause significant risk. In this study, this relation is analyzed by a logistic regression model and it is concluded that there is a meaningful relation between them.

Keywords

Significant risk Risk of material misstatement Risk of fraud

References

  • Alexander, D. 2010. “Material Misstatement of What? A Comment on Smieliauskas et all., “A Proposal to Replace “True and Fair View” with “Acceptable Risk of Material Misstatement”, Abacus A Journal of Accounting Finance and Business Studies, 447-454.
  • American Institute of Certified Public Accountants. 2006. Statements on Auditing Standards, ABD: American Institute of Certified Public Accountants, http://www.aicpa.org/Research/Standards/AuditAttest/Pages/SAS.aspx (erişim tarihi: 20.09.2014).
  • Bağımsız Denetim Standardı 200 (BDS-200) www.kgk.gov.tr/contents/files/BDS/BDS_200.pdf (erişim tarihi: 01.08.2014)
  • Bağımsız Denetim Standardı 315 (BDS-315) www.kgk.gov.tr/contents/files/BDS/BDS_315.pdf (erişim tarihi: 01.08.2014)
  • Blay, A.D. ve diğerleri. 2007. “TheEffects of Fraudand Going-concernRisks on Auditors’ Assessments of Risk of Material Misstatement and Resulting Audit Procedures”, International Journal of Accounting, 11: 149-163.
  • Çokluk, Ö. 2010. “Lojistik Regresyon Analizi: Kavram ve Uygulama”, Kuram ve Uygulamada Eğitim Bilimleri, 10 (3), Yaz: 1357-1407.
  • https://www.edam.com.tr/kuyeb/pdf/tr/3e2b1f84ce847e4fef09b68db9b1a420kFULL.pdf (erişim tarihi: 03.08.2014).
  • Erdoğan, M. 2006. Denetim Kavramsal ve Teknolojik Yapı, Güncelleştirilmiş 3. Baskı, Maliye ve Hukuk Yayınları, Ankara.
  • Erdoğan ve diğerleri. 2014. Denetim, Anadolu Üniversitesi, Eskişehir.
  • Fei, Y. ve Ping, T. 2014. “The Relationship between the Board Characteristics and the Risk of Material Misstatement”, 2014 International Conference on Management Science& Engineering, http://ieeexplore.ieee.org/xpls/abs_all.jsp?arnumber=6930371&tag=1 (erişim tarihi:12.12.2014).
  • Field, A. 2009. Discovering Statistics Using SPSS, Sage, Londra.
  • Girginer, N. ve Cankuş, B. 2008. “Tramvay Yolcu Memnuniyetinin Lojistik Regresyon Analizi İle Ölçülmesi: Estram örneği”, Yönetim ve Ekonomi, 15 (1): 181-193.
  • Gürsakal, N. 1997. Bilgisayar Uygulamalı İstatistik, Marmara Kitapevi, Bursa.
  • International Federation of Accountants. 2010. Handbook of International Quality Control, Auditing, Review, Other Assurance, And Related Services Pronouncements, New York: International Federation of Accountants. http://www.ifac.org/publications-resources/2013-handbookinternational-quality-control-auditing-review-other-assurance-a (erişim tarihi:20.09.2014).
  • Kochetova-Kosloski, N. ve diğerleri. 2013. “Auditor Business Process Analysis and Link age samong Auditor Risk Judgments”, Auditing: A Journal of Practice&Theory, 32(3): 123-139.
  • Messier, W.F. 1997. Auditing a Systematic Approach, McGraw-Hill, ABD.
  • SchultzJr., J. ve diğerleri. 2010. “Integrating Business Risk into Auditor Judgment about the Risk of Material Misstatement: The Influence of a Strategic-systems-audit Approach.”, Accounting, Organizations and Society, 35: 238-251.
  • Smieliauskas, W. ve diğerleri. 2008. “A Proposal to Replace True and Fair View with Acceptable Risk of Material Misstatement”, Abacus A Journal of Accounting Finance and Business Studies, 44(3): 225-250.

BAĞIMSIZ DENETİMDE ÖNEMLİ RİSKİ ETKİLEYEN UNSURLAR ÜZERİNE BİR ARAŞTIRMA

Year 2015, Volume: 17 Issue: 1, 1 - 18, 31.03.2015

Sezen Uludağ

Abstract

Uluslararası Denetim Standartlarında önemli risk kavramı, önemli yanlışlık riski kavramı ile birlikte açıklanmaktadır. Standartlarda bu risklere ilişkin etkenler açıklanmaktadır. Bu etkenlerden önemli riske neden olabilen “hile kaynaklı riskin varlığı” etkeninin, “ilişkili taraflarla yapılan önemli işlemlerden kaynaklanan risklerin varlığı” ve “işletmenin olağan faaliyetlerinin dışında kalan ve/veya olağan dışı görünen önemli işlemlerden kaynaklanan risklerin varlığı” etkenlerinin kendi arasında da bir ilişkinin olabileceği düşülmektedir. Çalışmada bu ilişki lojistik regresyon modeli ile incelenmiş ve bu etkenler arasında anlamlı bir ilişki olduğu sonucuna ulaşılmıştır.

Keywords

Önemli risk önemli yanlışlık riski hile riski

References

  • Alexander, D. 2010. “Material Misstatement of What? A Comment on Smieliauskas et all., “A Proposal to Replace “True and Fair View” with “Acceptable Risk of Material Misstatement”, Abacus A Journal of Accounting Finance and Business Studies, 447-454.
  • American Institute of Certified Public Accountants. 2006. Statements on Auditing Standards, ABD: American Institute of Certified Public Accountants, http://www.aicpa.org/Research/Standards/AuditAttest/Pages/SAS.aspx (erişim tarihi: 20.09.2014).
  • Bağımsız Denetim Standardı 200 (BDS-200) www.kgk.gov.tr/contents/files/BDS/BDS_200.pdf (erişim tarihi: 01.08.2014)
  • Bağımsız Denetim Standardı 315 (BDS-315) www.kgk.gov.tr/contents/files/BDS/BDS_315.pdf (erişim tarihi: 01.08.2014)
  • Blay, A.D. ve diğerleri. 2007. “TheEffects of Fraudand Going-concernRisks on Auditors’ Assessments of Risk of Material Misstatement and Resulting Audit Procedures”, International Journal of Accounting, 11: 149-163.
  • Çokluk, Ö. 2010. “Lojistik Regresyon Analizi: Kavram ve Uygulama”, Kuram ve Uygulamada Eğitim Bilimleri, 10 (3), Yaz: 1357-1407.
  • https://www.edam.com.tr/kuyeb/pdf/tr/3e2b1f84ce847e4fef09b68db9b1a420kFULL.pdf (erişim tarihi: 03.08.2014).
  • Erdoğan, M. 2006. Denetim Kavramsal ve Teknolojik Yapı, Güncelleştirilmiş 3. Baskı, Maliye ve Hukuk Yayınları, Ankara.
  • Erdoğan ve diğerleri. 2014. Denetim, Anadolu Üniversitesi, Eskişehir.
  • Fei, Y. ve Ping, T. 2014. “The Relationship between the Board Characteristics and the Risk of Material Misstatement”, 2014 International Conference on Management Science& Engineering, http://ieeexplore.ieee.org/xpls/abs_all.jsp?arnumber=6930371&tag=1 (erişim tarihi:12.12.2014).
  • Field, A. 2009. Discovering Statistics Using SPSS, Sage, Londra.
  • Girginer, N. ve Cankuş, B. 2008. “Tramvay Yolcu Memnuniyetinin Lojistik Regresyon Analizi İle Ölçülmesi: Estram örneği”, Yönetim ve Ekonomi, 15 (1): 181-193.
  • Gürsakal, N. 1997. Bilgisayar Uygulamalı İstatistik, Marmara Kitapevi, Bursa.
  • International Federation of Accountants. 2010. Handbook of International Quality Control, Auditing, Review, Other Assurance, And Related Services Pronouncements, New York: International Federation of Accountants. http://www.ifac.org/publications-resources/2013-handbookinternational-quality-control-auditing-review-other-assurance-a (erişim tarihi:20.09.2014).
  • Kochetova-Kosloski, N. ve diğerleri. 2013. “Auditor Business Process Analysis and Link age samong Auditor Risk Judgments”, Auditing: A Journal of Practice&Theory, 32(3): 123-139.
  • Messier, W.F. 1997. Auditing a Systematic Approach, McGraw-Hill, ABD.
  • SchultzJr., J. ve diğerleri. 2010. “Integrating Business Risk into Auditor Judgment about the Risk of Material Misstatement: The Influence of a Strategic-systems-audit Approach.”, Accounting, Organizations and Society, 35: 238-251.
  • Smieliauskas, W. ve diğerleri. 2008. “A Proposal to Replace True and Fair View with Acceptable Risk of Material Misstatement”, Abacus A Journal of Accounting Finance and Business Studies, 44(3): 225-250.
There are 18 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section MAIN SECTION
Authors

Sezen Uludağ This is me

Publication Date March 31, 2015
Submission Date October 31, 2014
Published in Issue Year 2015 Volume: 17 Issue: 1

Cite

APA Uludağ, S. (2015). BAĞIMSIZ DENETİMDE ÖNEMLİ RİSKİ ETKİLEYEN UNSURLAR ÜZERİNE BİR ARAŞTIRMA. Muhasebe Bilim Dünyası Dergisi, 17(1), 1-18.
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