The Role Of Ethical Considerations In Ensuring Independent Audit Quality: An Examination In Terms Of Perceptions Of Independent Auditors

Abstract

Independent audit, with the assurance it provides that the financial reports of the enterprises comply with the generally accepted accounting principles, establishes the trust of the investors in the financial markets and serves to ensure stability in the markets. The independent audit process depends on a quality audit process to serve its purpose. Ethical rules in the audit process are one of the main determinants of audit quality and enable auditors to do their work in an objective, honest and professional manner. Professional ethical rules such as “integrity”, “confidentiality”, “objectivity”, “professional competence and due care”, “professional behavior” require auditors to stay away from conflicts of interest and to be fair in ensuring the accuracy of reports. In this study, the importance of ethical elements in terms of ensuring audit quality is discussed and it is aimed to examine the role of ethical elements in ensuring independent audit quality in terms of the perceptions of independent auditors. The results of the study using the survey method reveal that there are positive and meaningful relationships between the ethical and audit quality perceptions of independent auditors. In addition, positive and significant correlations were found between the subscales of the ethics scale—“integrity”, “objectivity”, “professional competence and due care”, “confidentiality”, and “professional behavior” —and the quality scale.

Keywords

• Independent Audit
• Ethical Considerations
• Quality of Audit
• Independent Auditor

Bağımsız Denetim Kalitesinin Sağlanmasında Etik Unsurların Rolü: Bağımsız Denetçilerin Algıları Bakımından Bir İnceleme

Abstract

Bağımsız denetim, işletmelerin finansal raporlarının genel kabul görmüş muhasebe ilkelerine uygun olup olmadığına ilişkin verdiği güvence ile yatırımcıların finansal piyasalara duyduğu güveni tesis etmekte ve piyasalarda istikrarın sağlanmasına hizmet etmektedir. Bağımsız denetim sürecinin amacına hizmet edebilmesi kaliteli bir denetim sürecine bağlıdır. Denetim sürecinde etik kurallar, denetim kalitesinin temel belirleyicilerindendir ve denetçilerin işlerini objektif, dürüst ve profesyonel bir biçimde yapmalarını sağlamaktadır. “Dürüstlük”, “tarafsızlık”, “mesleki yeterlilik ve özen”, “sır saklama”, “mesleğe uygun davranış” gibi meslek etik kuralları, denetçilerin çıkar çatışmalarından uzak durmalarını ve raporların doğruluğunu sağlamada adil olmalarını gerektirmektedir. Bu çalışmada etik unsurların denetim kalitesinin sağlanması açısından önemi ele alınmakta ve bağımsız denetim kalitesinin sağlanmasında etik unsurların rolünün bağımsız denetçilerin algıları bakımından incelenmesi amaçlanmaktadır. Anket yönteminin kullanıldığı çalışmanın sonuçları; bağımsız denetçilerin etik ve denetim kalitesi algıları arasında pozitif yönlü ve anlamlı ilişkiler olduğunu ortaya koymaktadır. Ayrıca etik ölçeğinin “dürüstlük”, “tarafsızlık”, “mesleki yeterlik ve özen”, “sır saklama” ve “mesleğe uygun davranış” alt boyutları ile kalite ölçeği arasında pozitif yönlü ve anlamlı ilişkiler olduğu tespit edilmiştir.

Keywords

• Bağımsız Denetim
• Etik Unsurlar
• Denetim Kalitesi
• Bağımsız Denetçi

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