EVALUATION OF THE EFFECTS ON THE AUDIT RISK OF EARNING-BASED VARIABLES

Yıl 2017, Cilt: 7 Sayı: 13, 193 - 214, 11.07.2017

İdris Varıcı , Elif Karakaş

Öz

Being able to get quality and reasonable information is an high lyimportant in terms of information users. The financial statements that is a basic way to acquire knowledge related to the businesses requires including reasonable information because the information users should not make wrong decision about businesses. In order to get real information, audit risk should be evaluated well. The aim of this research is to determine whether earning-based variables that were gotten from financial statements affect audit risk probability or not. With this aim 2014 data of businesses that are active in the ISE
Industrial Index were formed by being used the audit reports, financial statements and some of the performance ratios of these businesses. These data were assessed by being used the logistic regression anaysis method. It was drawn to conclusion that five of these variables are related to the audit risk that is dependent variable in consequence of this study which was done by using 12 independent variables in total. One of the variables that affect audit risk is “earning per share” on gain based variables.  

Anahtar Kelimeler

Audit Risk, Earning-Based Variables

KAZANÇ TEMELLİ DEĞİŞKENLERİN DENETİM RİSKİ ÜZERİNDEKİ ETKİLERİNİN DEĞERLENDİRİLMESİ

Öz

Kaliteli ve gerçeğe uygun bilgi edinebilmek bilgi kullanıcıları açısından son derece önemlidir. İşletmeler ile ilgili temel bilgi edinme yolu olan finansal tablolar bilgi kullanıcılarının işletme hakkında yanlış karar vermemeleri için, gerçeğe uygun bilgiler içermesi gereklidir. Gerçek bilginin elde edilebilmesi için denetim riskinin iyi değerlendirilmesi gerekmektedir. Çalışmanın amacı, finansal tablolardaki kalemlerden elde edilen kazanç temelli değişkenlerin, denetim riski olasılığını etkileyip etkilemediğinin tespit edilmesidir. Bu amaçla BİST Sınai Endeksi’nde faaliyet gösteren işletmelerin 2014 yılı verileri, bu işletmelerin denetim raporları, finansal tabloları ve performans oranlarından bazıları kullanılarak oluşturulmuştur.
Bu veriler lojistik regresyon analizi yöntemi kullanılarak değerlendirilmektedir. Toplam 12 bağımsız değişken kullanılarak yapılan çalışmanın sonucunda, bu değişkenlerden 5 tanesinin, bağımlı değişken olan denetim riski ile ilişkili olduğu sonucuna varılmıştır. Kazanç temelli değişkenlerden “hisse başına kazanç” değişkeni denetim riskini etkileyen değişkenlerdendir.  

Anahtar Kelimeler

Denetim Riski, Kazanç Temelli Değişkenler

Kaynakça

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