Denetimde Beklenti Boşluğu

Year 2017, Issue: 105, 41 - 68, 01.06.2017

Ekrem Yıldız Erdem Bulut

Abstract

Yapılan işlemlerin yerindeliğini ve verimliliğini belirlemenin yollarından biri de denetimdir. Denetimin bu işlevinin üçüncü kişilere yansımasıysa denetim raporları aracılığıyla olmaktadır. Denetim raporlarının en büyük kullanıcısı, başta kamu sektörü olmak üzere, yöneticilerden çalışanlara, adli mercilerden pay sahiplerine kadar geniş bir toplum kesimidir. Toplumun büyük bir kesimini ilgilendiren denetim raporlarının ihtiyaçlara ve beklentilere cevap verebilme kabiliyeti ise teoride beklenti boşluğu olarak ifade edilmektedir. Bu çalışmada da denetimde beklenti boşluğu kavramsal olarak ele alınacak ve beklenti boşluğunun oluşmasına neden olan etkenler üzerinde durulacaktır. Daha sonraki aşamada ise denetimde beklenti boşluğunu azaltıcı önlemlere yer verilecektir

Keywords

Denetim, Denetimde beklenti boşluğu, Beklenti boşluğunun kaynakları

EXPECTATION GAP IN AUDIT

Abstract

One of the ways to determine the conformability and productivity of operations is auditing. This function of auditing reflects to third parties through audit reports. The biggest user of audit reports, particularly in the public sector, is a wide category of community from managers to employees, from judicial authorities to shareholders. In theory, the ability of audit reports, which concern a major part of society, to respond to the needs and expectations is expressed as the expectation gap. In this study, the expectation gap in audit will be addressed conceptually and the factors causing the formation of expectation gap are emphasized. In the later stage, the measures to reduce the expectation gap in auditing will mentioned

Keywords

Audit, Expectation gap in audit, Sources of expectation gap

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• 6102 sayılı Türk Ticaret Kanunu.