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Öz

Auditor independence, in terms of reflecting the quality of the audit process is an important element of the financial system. Independent auditor concept, essentially represents a public trust, has a direct impact on the efficiency of capital markets. After the audit scandals in recent years, providing auditors’ independence has become an important topic. Sarbanes Oxley Act (SOX) and other international regulations indicate the increasing importance of this issue. A math-based objective measure of the risk of auditor independence provides a clear evaluation about the reliability of financial information to financial statement users. The aim of this study is to show the analytical representantion to determine auditor independence risk based on Dempster Shafer theory belief functions approach.

Anahtar Kelimeler

• Auditor independence risk, belief functions, risk assesment

DENETÇİ BAĞIMSIZLIK RİSKİNİN BELİRLENMESİNDE KANAAT FONKSİYON YAKLAŞIMININ KULLANIMI: BİR UYGULAMA

Öz

Denetçi bağımsızlığı, denetim sürecinin kalitesini yansıtması bakımından finansal sisteminin önemli bir unsurdur. Bağımsız denetçilik kavramı esasen bir kamu güvenini temsil etmekte olup, sermaye piyasalarının etkinliğine doğrudan etki eder. Son yıllarda yaşanan denetim skandallarının sonrasında, denetçilerin bağımsızlığının temini önemli bir konu başlığı haline gelmiştir. Sarbanes Oxley yasası (SOX) ve benzeri yasal düzenlemeler bu konunun artan önemine işaret etmektedir. Denetçi bağımsızlık riskinin matematik tabanlı objektif bir ölçümü, finansal tablo kullanıcılarına sunulan finansal bilginin güvenilirliliği hakkında, açık bir değerlendirme sağlar. Bu çalışmanın amacı denetçi bağımsızlık riskinin belirlenmesinde Dempster Shafer teorisinin kanaat fonksiyon yaklaşımına dayalı analitik bir gösteriminin sunumudur.

Anahtar Kelimeler

• Denetçi bağımsızlığı riski, kanaat fonksiyonları, risk tayini

Kaynakça

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