BAĞIMSIZ DENETİMİN GÖZETİMİ: ÜLKELERARASI KAMU GÖZETİM KURUMLARININ İNCELEME RAPORLARINDAKİ BULGULARININ İHLAL EDİLEN BDS’LER AÇISINDAN KARŞILAŞTIRILMASI

Öz

Enron ile patlak veren ve Sarbanes Oxley Kanunu (SOX) ile şekillenen sürecin ardından başta ABD olmak üzere pek çok ülkede kamu gözetim sistemleri kurulmuştur. Bu çalışmada, Uluslararası Bağımsız Denetim Düzenleyicileri Forumu (IFIAR)’na üye olan 9 ülkenin inceleme raporları ihlal edilen BDS’ler açısından incelenmiştir. Bağımsız Denetimin Belgelendirilmesi (BDS 230), Finansal Tabloların Bağımsız Denetiminde Bağımsız Denetçinin Hileye İlişkin Sorumlulukları (BDS 240), İşletme ve Çevresini Tanımak Suretiyle Önemli Yanlışlık Risklerinin Belirlenmesi ve Değerlendirilmesi (BDS 315) ve Bağımsız Denetim Kanıtları (BDS 500) Standartlarının yaygın olarak ihlal edildiği tespit edilmiştir.

Anahtar Kelimeler

• İnceleme Raporları
• Gözetim Bulguları
• İhlal Edilen Bağımsız Denetim Standartları

THE INSPECTION OF AUDIT FIRMS: COMPARISON OF COUNTRIES’ PUBLIC OVERSIGHT AUTHORITIES’ FINDINGS IN INSPECTION REPORTS IN TERMS OF VIOLATED AUDITING STANDARDS

Öz

Following the process that erupted with Enron and shaped with Sarbanes-Oxley Act (SOX), public oversight authotiries were established in many countries, especially in the USA. In this study, the inspection reports of public oversight authorities from 9 countries that are members of The International Forum of Independent Audit Regulators (IFIAR) were examined in terms of violated auditing standards. As a result, Audit Documentation (TSA 230) , The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements (TSA 240), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Enviroment (TSA 315) and Audit Evidence (TSA 500) Standards were found to be most widely violated standards.

Anahtar Kelimeler

• Inspection Reports
• Inspection Findings
• Violated Auditing Standards

Kaynakça

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