BAĞIMSIZ DENETİM GÖZETİMİ: 2020-2022 YILLARI KGK VE ULUSLARARASI İNCELEME RAPORLARININ KARŞILAŞTIRILMASI

Öz

Kamu Gözetim Kurumlarının bağımsız denetim faaliyetlerini gözetme ihtiyacının temel amacı, yatırımcılara, kredi verenlere, düzenleyicilere, diğer paydaşlara ve kamuoyuna, denetçiler ve denetim piyasası hakkında ilgili ve güvenilir bilgi sağlamaktır. Denetimin gözetimi, denetim raporlarının kalitesinin ve denetimde şeffaflığın arttırılmasında önemli bir rol oynayarak denetim kalitesinin sürekli iyileştirilmesine katkıda bulunur. Gözetim kurumlarının raporları yoluyla ülkelerin denetim performansları değerlendirilebilir. Bu raporlar yoluyla denetim sektörünün etkinliğini değerlendirilerek finansal şeffaflığı artırma hedefi yerine getirilir. Bu çalışmada IFIAR’ a kayıtlı ABD, Kanada, İngiltere, Japonya ve Türkiye’ de faaliyet gösteren kamu gözetim kurumlarının 2020, 2021 ve 2022 yılları inceleme raporları değerlendirilmiş ve BDS’lere uyum açısından en fazla ihlal edilen standartlar belirlenmiş verilen para cezaları tespit edilmiştir. Denetçinin genel sorumlulukları ve kanıt toplanmasına ilişkin standartlar en fazla ihlal edilen ve düzgün uygulanmayan ve cezayı doğuran BDS standartları olduğu belirlenmiştir.

Anahtar Kelimeler

• BAĞIMSIZ DENETİMİN GÖZETİMİ
• İNCELEME VE GÖZETİM RAPORLARI
• KAMU GÖZETİMİ

INDEPENDENT AUDIT OVERSIGHT: COMPARISON OF POA AND INTERNATIONAL INSPECTION REPORTS FOR 2020-2022

Öz

The primary purpose of the need for Public Oversight Bodies to oversee independent audit activities is to provide investors, lenders, regulators, other stakeholders and the public with relevant and reliable information about auditors and the audit market. Supervision of the audit plays an important role in increasing the quality of audit reports and transparency in the audit, contributing to the continuous improvement of audit quality. Audit performances of countries can be evaluated through the reports of surveillance institutions. Through these reports, the effectiveness of the auditing sector is evaluated and the goal of increasing financial transparency is achieved. In this study, the 2020, 2021 and 2022 inspection reports of public oversight institutions operating in the USA, Canada, England, Japan and Turkey registered with IFIAR were evaluated and the most violated standards in terms of compliance with IAS were determined and the fines imposed were determined. It has been determined that the general responsibilities of the auditor and the standards regarding evidence collection are the IAS standards that are most violated and not implemented properly and result in penalties.

Anahtar Kelimeler

• Oversight of Independent Audit
• Inspection and Oversight Reports
• Public Oversight

Kaynakça

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