Bağımsız Denetim Beklenti Farkı

Yıl 2017, Cilt: 21 Sayı: 2, 153 - 174, 29.12.2017

Turgut Çürük

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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