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

Yıl 2024, , 239 - 258, 30.05.2024
https://doi.org/10.55322/mdbakis.1457202

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.

Kaynakça

  • Akbulut, D. H. (2015). Denetimin Gözetimi, Amerika Birleşik Devletleri Kamu Gözetim Kurulu. Finans Politik ve Ekonomik Yorumlar, (603), 79-93.
  • Canadian Public Accountability Board (CPAB). Annual Report 2020. https://cpab-ccrc.ca/docs/defaultsource/annual-reports/2020-annual-report-en.pdf?sfvrsn= 88cf3947_10 (Erişim Tarihi: 26.02.2024).
  • Canadian Public Accountability Board (CPAB). Annual Report 2021. https://cpab-ccrc.ca/docs/default-source/annual-reports/2022-annual-inspections-results-pdf.sfvrsn. Erişim Tarihi:26.02.2024)
  • Canadian Public Accountability Board (CPAB). Annual Report 2022. https://cpab-ccrc.ca/docs/default-source/annual-reports/2022-annual-inspections-results-pdf.sfvrsn. Erişim Tarihi:26.02.2024)
  • Canadian Public Accountability Board (CPAB). Annual Inspection Report 2020. https://cpab-ccrc.ca/docs/default-source/annual-reports/2021-annual-report en.pdf.sfvrsn (Erişim Tarihi: 26.02.2024).
  • Canadian Public Accountability Board (CPAB). Annual Inspection Report 2021. https://cpab-ccrc.ca/docs/default-source/annual-reports/2021-annual-report en.pdf.sfvrsn (Erişim Tarihi: 26.02.2024).
  • Canadian Public Accountability Board (CPAB). Annual Inspection Report 2022. https://cpab-ccrc.ca/docs/default-source/annual-reports/2021-annual-report en.pdf.sfvrsn (Erişim Tarihi: 26.02.2024).
  • Canadian Enforcement Actions (CPAB). 2023. https://cpab-ccrc.ca/docs/default-source/enforcement/2023-cpab-enforcement-actions-en.pdf.(Erişim Tarihi:26.02.2024)
  • Certified Public Accountants and Auditing Oversight Board (CPAAOB). 2020. Case Report from Audit Firm Inspections Results, July. https://www.fsa.go.jp/cpaaob/english/oversight. (Erişim Tarihi: 02.03.2024).
  • Certified Public Accountants and Auditing Oversight Board (CPAAOB). 2021. Case Report from Audit Firm Inspections Results, July. https://www.fsa.go.jp/cpaaob/english/oversight. (Erişim Tarihi: 02.03.2024).
  • Certified Public Accountants and Auditing Oversight Board (CPAAOB). 2022. Case Report from Audit Firm Inspections Results, July. https://www.fsa.go.jp/cpaaob/english/oversight. (Erişim Tarihi: 02.03.2024).
  • Certified Public Accountants and Auditing Oversight Board (CPAAOB). 2020. Monitoring Report. (Erişim tarihi 10.02.2024).
  • Certified Public Accountants and Auditing Oversight Board (CPAAOB). 2021. Monitoring Report. (Erişim tarihi 10.02.2024).
  • Certified Public Accountants and Auditing Oversight Board (CPAAOB). 2022. Monitoring Report. (Erişim tarihi 10.02.2024).
  • DeFond, M. L., & Francis, J. R. (2005). Audit research after sarbanes‐oxley. Auditing: A journal of practice & theory, 24(s-1), 5-30.
  • DeFond, M., & Zhang, J. (2014). A review of archival auditing research. Journal of accounting and economics, 58(2-3), 275-326.
  • Deng, W., Feng, Y., Fu, J., Guo, H., Guo, Y., Han, B., ... & Zhou, H. (2023). Catalytic conversion of lignocellulosic biomass into chemicals and fuels. Green Energy & Environment, 8(1), 10-114.
  • Financial Reporting Council (FRC). 2023. Audit Quality Inspections Annual Report https://www.frc.org.uk/getattachment/d83b5d16-de6f-4fb0-b230-f5de62989daf/AQR-Annual-Report-final.pdf (Erişim Tarihi: 07.03.2024).
  • Financial Reporting Council (FRC). 2020. Annual Report and Financial Statements https://frc.org.uk/documents/FRC/Annual%20Report%20and%20Accounts%202022/23.pdf. Erişim Tarihi: 07.03.2024).
  • Financial Reporting Council (FRC). 2021. Annual Report and Financial Statements https://frc.org.uk/documents/FRC/Annual%20Report%20and%20Accounts%202022/23.pdf. Erişim Tarihi: 07.03.2024).
  • Financial Reporting Council (FRC). 2022. Annual Report and Financial Statements https://frc.org.uk/documents/FRC/Annual%20Report%20and%20Accounts%202022/23.pdf. Erişim Tarihi: 07.03.2024).
  • Financial Reporting Council (FRC). 2020. Annual Enforcement Review, July. https://www.frc.org.uk/getattachment/b8622ccd-5264_AnnualEnfor cement-Review-v6-1-Final-Web.pdf (Erişim Tarihi: 07.03.2024).
  • Financial Reporting Council (FRC). 2021. Annual Enforcement Review, July. https://www.frc.org.uk/getattachment/b8622ccd-5264_AnnualEnfor cement-Review-v6-1-Final-Web.pdf (Erişim Tarihi: 07.03.2024).
  • Financial Reporting Council (FRC). 2022. Annual Enforcement Review, July. https://www.frc.org.uk/getattachment/b8622ccd-5264_AnnualEnfor cement-Review-v6-1-Final-Web.pdf (Erişim Tarihi: 07.03.2024).
  • Holzman, E. R., Marshall, N. T., & Schmidt, B. A. (2024). When are firms on the hot seat? An analysis of SEC investigation preferences. Journal of Accounting and Economics, 77(1), 101610.
  • Huber, W. (2013). Audit fees, PCAOB sanctions, sanction risk, sanction risk premiums, and public policy: Theoretical framework and a call for research. Journal of Accounting, Ethics and Public Policy, 14(3), 647–663.
  • Humphrey, C., Loft, A., & Woods, M. (2009). The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis. Accounting, organizations and society, 34(6-7), 810-825.
  • IFIAR, the International Forum of Independent Audit Regulators. https://www.ifiar.org/about/#keyobjectives (Erişim Tarihi: 08.02.2024).
  • Kamu Gözetim Muhasebe ve Denetim Standartları Kurumu (KGK). 2020. Yıllık İnceleme Raporu, https://kgk.gov.tr/Portal/KGK/İnceleme Raporu.pdf. (Erişim Tarihi:25.02.2024)
  • Kamu Gözetim Muhasebe ve Denetim Standartları Kurumu (KGK). 2021. Yıllık İnceleme Raporu, https://kgk.gov.tr/Portal/KGK/İnceleme Raporu.pdf. (Erişim Tarihi:25.02.2024)
  • Kamu Gözetim Muhasebe ve Denetim Standartları Kurumu (KGK). 2022. Yıllık İnceleme Raporu, https://kgk.gov.tr/Portal/KGK/İnceleme Raporu.pdf. (Erişim Tarihi:25.02.2024)
  • Keleş, D. (2023). Bağımsız Denetimin Gözetimi Bağlamında 2020-2021 Dönemlerine İlişkin KGK Yıllık İnceleme Raporlarının Analizi. Denetişim, (28), 13-23.
  • Kesimli, İ., ve Çalıyurt, K. (2018). Kamu Gözetimi Denetimleri ve Yaptırımları: Türkiye–ABD Karşılaştırması. Journal of Accounting and Taxation Studies, 636-660.
  • Kleinman, G., Lin, B., & Palmon, D. (2014). Audit quality: A cross national comparison of audit regulatory regimes. Journal of Accounting, Auditing and Finance, 29(1), 61–87. https://doi.org/10.1177/ 0148558X13516127
  • Loehlein, L. (2017). Measuring the independence of audit oversight entities: A comparative empirical analysis. Accounting Research Journal., 30 (2), 165–184. https://doi.org/10.1108/ARJ-05-2015-0071
  • Özbingöl, A. ve Akdoğan, N. (2021b). Bağımsız Denetimin Gözetimi: Ülkelerarası Kamu Gözetimi Kurumlarının İnceleme Raporlarındaki Bulguların İhlal Edilen BDS’ler Açısından Karşılaştırılması. Muhasebe Bilim Dünyası Dergisi, 23(2): 254-288.
  • PCAOB, Annual Report 2020. https://pcaobus.org/about/administration//2020-annual-report.pdf. (Erişim Tarihi: 21.02.2024).
  • PCAOB, Annual Report 2021. https://pcaobus.org/about/administration//2020-annual-report.pdf. (Erişim Tarihi: 21.02.2024).
  • PCAOB, Annual Report 2022. https://pcaobus.org/about/administration//2020-annual-report.pdf. (Erişim Tarihi: 21.02.2024).
  • PCAOB, Firm Inspection Report for BDO USA LLP, https://pcaob-assets.azureedge.net/pcaobdev/docs/default-source/inspections/reports/(Erişim Tarihi: 21.02.2024).
  • PCAOB, Annual Report on the Interim Inspection Program Related to Audits of Brokers and Dealers. (2020). https://pcaobus.org/inspections/documents/2022-broker-dealer-annual-report.pdf. (Erişim Tarihi:21.02.2024)
  • PCAOB, Annual Report on the Interim Inspection Program Related to Audits of Brokers and Dealers. (2021). https://pcaobus.org/inspections/documents/2022-broker-dealer-annual-report.pdf. (Erişim Tarihi:21.02.2024)
  • PCAOB, Annual Report on the Interim Inspection Program Related to Audits of Brokers and Dealers. (2022). https://pcaobus.org/inspections/documents/2022-broker-dealer-annual-report.pdf. (Erişim Tarihi:21.02.2024)
  • The Center for Audit Quality Center (2015). https://www.thecaq.org/ Erişim Tarihi: (16.02.2024)
  • Yazar, B.B. ve Yalçın, Z. 2019. “Bağımsız Denetimde Kamu Gözetim Kurumları: Gelişmiş Ülke Uygulamaları”, İnönü Üniversitesi Uluslararası Sosyal Bilimler Dergisi, İnönü University International Journal of Social Sciences, 8(1), 260-277.

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

Yıl 2024, , 239 - 258, 30.05.2024
https://doi.org/10.55322/mdbakis.1457202

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.

Kaynakça

  • Akbulut, D. H. (2015). Denetimin Gözetimi, Amerika Birleşik Devletleri Kamu Gözetim Kurulu. Finans Politik ve Ekonomik Yorumlar, (603), 79-93.
  • Canadian Public Accountability Board (CPAB). Annual Report 2020. https://cpab-ccrc.ca/docs/defaultsource/annual-reports/2020-annual-report-en.pdf?sfvrsn= 88cf3947_10 (Erişim Tarihi: 26.02.2024).
  • Canadian Public Accountability Board (CPAB). Annual Report 2021. https://cpab-ccrc.ca/docs/default-source/annual-reports/2022-annual-inspections-results-pdf.sfvrsn. Erişim Tarihi:26.02.2024)
  • Canadian Public Accountability Board (CPAB). Annual Report 2022. https://cpab-ccrc.ca/docs/default-source/annual-reports/2022-annual-inspections-results-pdf.sfvrsn. Erişim Tarihi:26.02.2024)
  • Canadian Public Accountability Board (CPAB). Annual Inspection Report 2020. https://cpab-ccrc.ca/docs/default-source/annual-reports/2021-annual-report en.pdf.sfvrsn (Erişim Tarihi: 26.02.2024).
  • Canadian Public Accountability Board (CPAB). Annual Inspection Report 2021. https://cpab-ccrc.ca/docs/default-source/annual-reports/2021-annual-report en.pdf.sfvrsn (Erişim Tarihi: 26.02.2024).
  • Canadian Public Accountability Board (CPAB). Annual Inspection Report 2022. https://cpab-ccrc.ca/docs/default-source/annual-reports/2021-annual-report en.pdf.sfvrsn (Erişim Tarihi: 26.02.2024).
  • Canadian Enforcement Actions (CPAB). 2023. https://cpab-ccrc.ca/docs/default-source/enforcement/2023-cpab-enforcement-actions-en.pdf.(Erişim Tarihi:26.02.2024)
  • Certified Public Accountants and Auditing Oversight Board (CPAAOB). 2020. Case Report from Audit Firm Inspections Results, July. https://www.fsa.go.jp/cpaaob/english/oversight. (Erişim Tarihi: 02.03.2024).
  • Certified Public Accountants and Auditing Oversight Board (CPAAOB). 2021. Case Report from Audit Firm Inspections Results, July. https://www.fsa.go.jp/cpaaob/english/oversight. (Erişim Tarihi: 02.03.2024).
  • Certified Public Accountants and Auditing Oversight Board (CPAAOB). 2022. Case Report from Audit Firm Inspections Results, July. https://www.fsa.go.jp/cpaaob/english/oversight. (Erişim Tarihi: 02.03.2024).
  • Certified Public Accountants and Auditing Oversight Board (CPAAOB). 2020. Monitoring Report. (Erişim tarihi 10.02.2024).
  • Certified Public Accountants and Auditing Oversight Board (CPAAOB). 2021. Monitoring Report. (Erişim tarihi 10.02.2024).
  • Certified Public Accountants and Auditing Oversight Board (CPAAOB). 2022. Monitoring Report. (Erişim tarihi 10.02.2024).
  • DeFond, M. L., & Francis, J. R. (2005). Audit research after sarbanes‐oxley. Auditing: A journal of practice & theory, 24(s-1), 5-30.
  • DeFond, M., & Zhang, J. (2014). A review of archival auditing research. Journal of accounting and economics, 58(2-3), 275-326.
  • Deng, W., Feng, Y., Fu, J., Guo, H., Guo, Y., Han, B., ... & Zhou, H. (2023). Catalytic conversion of lignocellulosic biomass into chemicals and fuels. Green Energy & Environment, 8(1), 10-114.
  • Financial Reporting Council (FRC). 2023. Audit Quality Inspections Annual Report https://www.frc.org.uk/getattachment/d83b5d16-de6f-4fb0-b230-f5de62989daf/AQR-Annual-Report-final.pdf (Erişim Tarihi: 07.03.2024).
  • Financial Reporting Council (FRC). 2020. Annual Report and Financial Statements https://frc.org.uk/documents/FRC/Annual%20Report%20and%20Accounts%202022/23.pdf. Erişim Tarihi: 07.03.2024).
  • Financial Reporting Council (FRC). 2021. Annual Report and Financial Statements https://frc.org.uk/documents/FRC/Annual%20Report%20and%20Accounts%202022/23.pdf. Erişim Tarihi: 07.03.2024).
  • Financial Reporting Council (FRC). 2022. Annual Report and Financial Statements https://frc.org.uk/documents/FRC/Annual%20Report%20and%20Accounts%202022/23.pdf. Erişim Tarihi: 07.03.2024).
  • Financial Reporting Council (FRC). 2020. Annual Enforcement Review, July. https://www.frc.org.uk/getattachment/b8622ccd-5264_AnnualEnfor cement-Review-v6-1-Final-Web.pdf (Erişim Tarihi: 07.03.2024).
  • Financial Reporting Council (FRC). 2021. Annual Enforcement Review, July. https://www.frc.org.uk/getattachment/b8622ccd-5264_AnnualEnfor cement-Review-v6-1-Final-Web.pdf (Erişim Tarihi: 07.03.2024).
  • Financial Reporting Council (FRC). 2022. Annual Enforcement Review, July. https://www.frc.org.uk/getattachment/b8622ccd-5264_AnnualEnfor cement-Review-v6-1-Final-Web.pdf (Erişim Tarihi: 07.03.2024).
  • Holzman, E. R., Marshall, N. T., & Schmidt, B. A. (2024). When are firms on the hot seat? An analysis of SEC investigation preferences. Journal of Accounting and Economics, 77(1), 101610.
  • Huber, W. (2013). Audit fees, PCAOB sanctions, sanction risk, sanction risk premiums, and public policy: Theoretical framework and a call for research. Journal of Accounting, Ethics and Public Policy, 14(3), 647–663.
  • Humphrey, C., Loft, A., & Woods, M. (2009). The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis. Accounting, organizations and society, 34(6-7), 810-825.
  • IFIAR, the International Forum of Independent Audit Regulators. https://www.ifiar.org/about/#keyobjectives (Erişim Tarihi: 08.02.2024).
  • Kamu Gözetim Muhasebe ve Denetim Standartları Kurumu (KGK). 2020. Yıllık İnceleme Raporu, https://kgk.gov.tr/Portal/KGK/İnceleme Raporu.pdf. (Erişim Tarihi:25.02.2024)
  • Kamu Gözetim Muhasebe ve Denetim Standartları Kurumu (KGK). 2021. Yıllık İnceleme Raporu, https://kgk.gov.tr/Portal/KGK/İnceleme Raporu.pdf. (Erişim Tarihi:25.02.2024)
  • Kamu Gözetim Muhasebe ve Denetim Standartları Kurumu (KGK). 2022. Yıllık İnceleme Raporu, https://kgk.gov.tr/Portal/KGK/İnceleme Raporu.pdf. (Erişim Tarihi:25.02.2024)
  • Keleş, D. (2023). Bağımsız Denetimin Gözetimi Bağlamında 2020-2021 Dönemlerine İlişkin KGK Yıllık İnceleme Raporlarının Analizi. Denetişim, (28), 13-23.
  • Kesimli, İ., ve Çalıyurt, K. (2018). Kamu Gözetimi Denetimleri ve Yaptırımları: Türkiye–ABD Karşılaştırması. Journal of Accounting and Taxation Studies, 636-660.
  • Kleinman, G., Lin, B., & Palmon, D. (2014). Audit quality: A cross national comparison of audit regulatory regimes. Journal of Accounting, Auditing and Finance, 29(1), 61–87. https://doi.org/10.1177/ 0148558X13516127
  • Loehlein, L. (2017). Measuring the independence of audit oversight entities: A comparative empirical analysis. Accounting Research Journal., 30 (2), 165–184. https://doi.org/10.1108/ARJ-05-2015-0071
  • Özbingöl, A. ve Akdoğan, N. (2021b). Bağımsız Denetimin Gözetimi: Ülkelerarası Kamu Gözetimi Kurumlarının İnceleme Raporlarındaki Bulguların İhlal Edilen BDS’ler Açısından Karşılaştırılması. Muhasebe Bilim Dünyası Dergisi, 23(2): 254-288.
  • PCAOB, Annual Report 2020. https://pcaobus.org/about/administration//2020-annual-report.pdf. (Erişim Tarihi: 21.02.2024).
  • PCAOB, Annual Report 2021. https://pcaobus.org/about/administration//2020-annual-report.pdf. (Erişim Tarihi: 21.02.2024).
  • PCAOB, Annual Report 2022. https://pcaobus.org/about/administration//2020-annual-report.pdf. (Erişim Tarihi: 21.02.2024).
  • PCAOB, Firm Inspection Report for BDO USA LLP, https://pcaob-assets.azureedge.net/pcaobdev/docs/default-source/inspections/reports/(Erişim Tarihi: 21.02.2024).
  • PCAOB, Annual Report on the Interim Inspection Program Related to Audits of Brokers and Dealers. (2020). https://pcaobus.org/inspections/documents/2022-broker-dealer-annual-report.pdf. (Erişim Tarihi:21.02.2024)
  • PCAOB, Annual Report on the Interim Inspection Program Related to Audits of Brokers and Dealers. (2021). https://pcaobus.org/inspections/documents/2022-broker-dealer-annual-report.pdf. (Erişim Tarihi:21.02.2024)
  • PCAOB, Annual Report on the Interim Inspection Program Related to Audits of Brokers and Dealers. (2022). https://pcaobus.org/inspections/documents/2022-broker-dealer-annual-report.pdf. (Erişim Tarihi:21.02.2024)
  • The Center for Audit Quality Center (2015). https://www.thecaq.org/ Erişim Tarihi: (16.02.2024)
  • Yazar, B.B. ve Yalçın, Z. 2019. “Bağımsız Denetimde Kamu Gözetim Kurumları: Gelişmiş Ülke Uygulamaları”, İnönü Üniversitesi Uluslararası Sosyal Bilimler Dergisi, İnönü University International Journal of Social Sciences, 8(1), 260-277.
Toplam 45 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Araştırma Makaleleri
Yazarlar

Zehra Haberal 0000-0002-4049-3554

Yayımlanma Tarihi 30 Mayıs 2024
Gönderilme Tarihi 22 Mart 2024
Kabul Tarihi 30 Nisan 2024
Yayımlandığı Sayı Yıl 2024

Kaynak Göster

APA Haberal, Z. (2024). BAĞIMSIZ DENETİM GÖZETİMİ: 2020-2022 YILLARI KGK VE ULUSLARARASI İNCELEME RAPORLARININ KARŞILAŞTIRILMASI. Muhasebe Ve Denetime Bakış, 24(72), 239-258. https://doi.org/10.55322/mdbakis.1457202