Bağımsız Denetim Beklenti Farkı

Öz

Denetim literatürünün son yıllardaki odak noktalarından birisini “bağımsız denetim beklenti farkının” incelenmesi oluşturmaktadır. Kamu ve bağımsız denetçiler, denetçilerin görev ve sorumlulukları ile denetim raporunda iletilen mesajlar konusunda farklı inançlar ve algılara sahiptirler. Bu farklı inanç ve algılar denetim beklenti farkına neden olmaktadır. Literatüre göre bağımsız denetimin olasılığa dayanan doğası, bilgisizlik ve makul olmayan beklentiler bağımsız denetim beklenti farkına yol açmaktadır. Kapsamlı literatür taraması niteliğinde “bağımsız denetim beklenti farkının” detaylı şekilde incelendiği bu çalışmada, öncelikle “bağımsız denetim farkı” kavramsal ve teorik olarak incelenerek unsurları açıklanmış, daha sonra bağımsız denetim farkı ile ilgili ulusal ve uluslararası literatürdeki mevcut çalışmalar gözden geçirilerek analiz edilmiştir. 

Anahtar Kelimeler

• Bağımsız denetçi,Bağımsız denetim,Denetim beklenti farkı

Kaynakça

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