PERCEPTIONS OF AUDITORS AND MANAGERS ON AUDIT QUALITY: A STUDY IN TURKEY

Öz

ÖZET
Finansal tabloların bağımsız denetiminin amacı isletmeler tarafından sağlanan bilgilerin güvenilirliğini arttırarak bilgi riskini azaltmaktır. Bu durum ise sadece yüksek kalitede denetim hizmeti verilmesi ile sağlanabilir.
Bu çalısmanın amacı Türkiye'de denetçilerin ve yöneticilerin denetim kalitesine iliskin algılarını belirlemektir. Bu amaçla Đstanbul Menkul Kıymetler Borsası'nda islem gören sirketlerin yöneticileri ve denetçileri ile bir anket çalısması yapılmıstır. Bunun sonucunda toplanan bilgiler faktör analizi
ve t-testi gibi istatistik testler ile analiz edilmistir. Arastırmanın sonuçlarına göre, denetçiler ve yöneticiler denetimin kalitesine etki eden faktörleri “meslek kuruluslarının düzenelemeleri”, “denetçinin yetkinliği”,
“denetim firmasının itibarı” ve “denetim firmasının kendi çalısma standartları olması” olarak belirtmislerdir. Denetçiler, “Denetim firmasının itibarı” dısındaki tüm faktörlere, yöneticileri gore, daha büyük önemli vermislerdir.
Anahtar Kelimeler: Denetim, denetimin kalitesi, halka açık
sirketler, Istanbul Menkul Kıymetler Borsası

Anahtar Kelimeler

• Denetim, denetimin kalitesi, halka açık

Kaynakça

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