Code of Ethics of Independent Auditing within the Scope of International Standards on Auditing: A Study of Independent Auditing Practices in Türkiye

Öz

This study examines the International Standards on Auditing (ISA) and the Code of Ethics for Independent Auditing in Türkiye based on expert opinions. A qualitative research design was adopted to prioritize the depth of meaning derived from participants' experiences and the data obtained from them. The data were collected through in-person interviews, a common method in qualitative research. Given the extant literature and the study's scope, a semi-structured interview technique was employed, and communication with participants occurred both in-person and online. The participants included academics with publications on the subject, as well as sworn-in certified public accountants and audit professionals from both the public and private sectors who possess practical experience in the field. The findings highlight the unassailable function of independent auditing in ensuring the transparency and reliability of financial statements, as well as its capacity to enhance investor confidence by safeguarding compliance with the International Standards on Auditing. Participants also emphasized that the Code of Ethics constitutes the cornerstone of auditing and is, in some instances, even more critical than technical standards, as the credibility of audit reports cannot be maintained in the absence of ethical conduct. Additional results point to the importance of continuous professional training, digital auditing competencies and strict independence requirements to improve audit quality. In conclusion, the study demonstrates that the implementation of the Code of Ethics within the independent auditing process leads to more reliable and accurate audit outcomes.

Anahtar Kelimeler

• Independent Auditing
• International Standards on Auditing
• Code of Ethics.

Uluslararası Denetim Standartları kapsamında Bağımsız Denetimde Etik İlkeler: Türkiye Bağımsız Denetim Uygulamaları Üzerine Bir Araştırma

Öz

Bu çalışma ile Türkiye’de uzman görüşlerine dayalı olarak uluslararası denetim standartları ve bağımsız denetimde etik ilkeler incelenmiştir. Bu çalışmada, katılımcıların tecrübeleri ve bu katılımcılardan elde edilen verilere yönelik anlam derinliğinin ön planda olduğu nitel araştırma yöntemi tercih edilmiştir. Nitel araştırmalarda sık başvurulan görüşme yöntemi kullanılarak araştırma verileri toplanmıştır. İlgili literatür ve çalışmanın içeriği göz önünde bulundurularak yarı yapılandırılmış görüşme yöntemi kullanılan çalışmada yüz yüze ve internet yoluyla iletişim gerçekleştirilmiştir. Katılımcılar, konu ile ilgili çalışmaları olan akademisyen ve alanında deneyim sahibi olan yeminli mali müşavir, kamu ve özel sektör denetim çalışanlarından oluşturulmuştur. Finansal raporların şeffaflığı ve güvenilirliği için bağımsız denetimin ve denetimde etik ilkelerin yadsınamaz rolü araştırmanın en önemli sonuçlarından birisi olarak ortaya çıkmıştır. Bağımsız denetimin uluslararası standartlara uygunluğu sağlayarak yatırımcı güvenini artırdığı çalışmanın ortaya koyduğu diğer önemli bir sonuçtur. Son olarak, bağımsız denetim sürecinde etik ilkelerin varlığı ve uygulanmasının denetimi daha güvenilir ve doğru yapacağı sonucu araştırmada ulaşılan başka bir sonuçtur.

Anahtar Kelimeler

• Bağımsız Denetim
• Uluslararası Denetim Standartları
• Etik İlkeler.

Kaynakça

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