HURTT’IN MESLEKİ ŞÜPHECİLİK ÖLÇEĞİ KAPSAMINDA KEŞFEDİCİ FAKTÖR ANALİZİ: TÜRKİYE ÖRNEĞİ

Yıl 2021, Cilt: 10 Sayı: 2, 328 - 339, 31.12.2021

Ahmet Karahan Mehmet Kaygusuzoğlu

Öz

Mesleki şüphecilik, denetim bulgularını eleştirel ve sorgulayıcı bir bakış açısıyla değerlendirme yaklaşımıdır. Mesleki şüphecilik, denetim çalışmaları sırasında denetim ekibinin tüm üyelerinde belirli bir dereceye kadar var olması gereken bir özellik olup, denetimin etkin ve yüksek performanslı bir şekilde gerçekleşmesini sağlayan faktörlerden biridir. Mesleki şüpheciliğin denetimin tüm aşamaları boyunca uygulanması gerekir. Denetim kalitesinin önemli bir belirleyicisi olan mesleki şüphecilik kavramı denetçi bağımsızlığının ve denetçi görüşünün temelini oluşturur. Bağımsız Denetim Standardı 200’e göre de denetçi finansal tabloların önemli ölçüde yanlışlık içermesine sebep olan şartların bulunabileceğini kabul ederek, denetimi mesleki şüphecilik içinde planlar ve yürütür. Bu nedenle denetimde mesleki şüpheciliğin ölçülmesine ihtiyaç vardır. Mesleki şüphecilik ölçümünde kullanılan en yaygın ölçek Hurtt (2010) tarafından geliştirilen ölçektir. Mesleki şüpheciliğin denetim faaliyetindeki öneminden dolayı bu ölçeğin farklı ülkeler bağlamında geçerliliğinin test edilmesi gerekir. Bu araştırmada Hurtt’ın mesleki şüphecilik ölçeğinin Türkiye'de faaliyet gösteren bağımsız denetçiler bağlamında geçerliliği keşfedici faktör analizi ile incelenmiştir. Hurtt’ın mesleki şüphecilik ölçeğinde yer alan değişkenlerin tamamı Türkiye’de mesleki şüpheciliği belirlemede anlamlı sonuçlar vermiştir.

Anahtar Kelimeler

Mesleki şüphecilik, Keşfedici faktör analizi, Denetim

EXPLANATORY FACTOR ANALYSIS ON HURTT’S PROFESSIONAL SCEPTICISM SCALE: THE EXAMPLE OF TURKEY

Öz

Professional scepticism is an approach to evaluating audit findings with a critical and questioning perspective. Professional scepticism is a feature that should be present to a certain degree in all members of the audit team during the audit work and is one of the factors that enable the audit to be performed effectively and with high performance. Professional scepticism must be applied throughout all stages of the audit. The concept of professional scepticism, which is an important determinant of audit quality, forms the basis of auditor independence and auditor opinion. According to the Independent Audit Standard 200, the auditor plans and conducts the audit with professional scepticism, recognizing that there may be circumstances that cause the financial statements to contain significant inaccuracies. Therefore, there is a need to measure professional scepticism in the audit. The most common scale used to measure professional scepticism is the scale developed by Hurtt (2010). Because of the importance of professional scepticism in the audit activity, the validity of this scale in the context of different countries needs to be tested. In this research the validity of Hurtt's professional scepticism scale in the context of the independent auditors operating in Turkey was examined by exploratory factor analysis. All of the variables in Hurtt's professional scepticism scale have produced significant results in determining professional scepticism in Turkey.

Anahtar Kelimeler

Professional scepticism, Exploratory factor analysis, Auditing

Kaynakça

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