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FACTORS AFFECTING KEY AUDIT MATTERS: BIST SME CASE

Year 2021, Issue: 32, 87 - 106, 17.09.2021

İdris Varıcı , Fevziye Kalıpçı Çağıran

https://doi.org/10.18092/ulikidince.905561
Cited By: 4

Abstract

Keywords

Key Audit Matter Audit Report Factors BIST SME

References

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KİLİT DENETİM KONULARINA ETKİ EDEN FAKTÖRLER: BIST KOBİ ÖRNEĞİ

Year 2021, Issue: 32, 87 - 106, 17.09.2021

İdris Varıcı , Fevziye Kalıpçı Çağıran

https://doi.org/10.18092/ulikidince.905561
Cited By: 4

Abstract

Son yıllarda denetim raporlarına olan güvenin azalması, işletme skandallarının ve denetim şirketlerine açılan davaların artması nedeniyle düzenleyici kuruluşlar harekete geçmiş, denetim raporlarında birtakım yenilikler yapılmıştır. Bu yeniliklerin en önemlilerinden biri kilit denetim konularının bağımsız denetim raporlarında açıklanması gerekliliğidir. Bu gereklilikle birlikte kilit denetim konuları denetim alanında araştırılacak temel konulardan biri haline gelmiştir.
Denetçinin muhakemesi doğrultusunda belirlenmekte olan kilit denetim konuları farklı işletmelerde farklı sayıda raporlanabilmektedir. Bu anlamda açıklanan kilit denetim konusu sayısına etki edebilecek birtakım faktörlerin olduğu düşünülmektedir. Bu çalışmanın amacı denetim raporlarında yer alan kilit denetim konularını nicelik bakımdan etkileyen faktörleri tespit etmektir. Bu amaçla BIST KOBİ Sanayi Endeksinde işlem gören işletmelerin denetim ve finansal raporları analiz edilmiştir. Araştırmanın sonunda açıklanan kilit denetim konusu sayısına denetçi türünün, işletme büyüklüğünün ve likidite açısından cari oranın etki ettiği tespit edilmiştir.

Keywords

Kilit Denetim Konusu Denetim Raporu Faktörler BIST KOBİ

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There are 152 citations in total.

Details

Primary Language Turkish
Subjects Economics
Journal Section Articles
Authors

İdris Varıcı

Fevziye Kalıpçı Çağıran 0000-0002-2443-1265

Publication Date September 17, 2021
Published in Issue Year 2021 Issue: 32

Cite

APA Varıcı, İ., & Kalıpçı Çağıran, F. (2021). KİLİT DENETİM KONULARINA ETKİ EDEN FAKTÖRLER: BIST KOBİ ÖRNEĞİ. Uluslararası İktisadi Ve İdari İncelemeler Dergisi(32), 87-106. https://doi.org/10.18092/ulikidince.905561

Cited By

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Muhasebe Bilim Dünyası Dergisi
https://doi.org/10.31460/mbdd.1398218
BİST ŞİRKETLERİ DENETÇİ RAPORLARININ KİLİT DENETİM KONULARINA UYGULANAN DENETİM PROSEDÜRLERİ SONUÇLARINA İŞARET EDİLMESİ YÖNÜNDEN İNCELENMESİ
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A Descriptive Content Analysis of Key Audit Matters in the Independent Audit Report
Gaziantep University Journal of Social Sciences
https://doi.org/10.21547/jss.1080844
THE IMPACT OF KEY AUDIT MATTER REPORTING ON AUDIT QUALITY: EVIDENCE FROM TURKEY
Muhasebe ve Denetime Bakış
https://doi.org/10.55322/mdbakis.1098821

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