KRİPTO VARLIKLARIN BAĞIMSIZ DENETÇİ RAPORLARINA YANSITILMASINA İLİŞKİN GENEL EĞİLİMLER: BETİMSEL VE AMPİRİK BİR ARAŞTIRMA

Yıl 2026, Cilt: 25 Sayı: 77, 199 - 220, 19.01.2026

Gözde Bircan

https://doi.org/10.55322/mdbakis.1735996

Öz

Bu çalışmada kripto varlıkların bağımsız denetçi raporlarına yansıtılmasına ilişkin genel eğilimler, halka açık global işletmelerin bağımsız denetim raporları üzerinden detaylı olarak incelenmiştir. Çalışmanın temel amacı, kripto varlıkların bağımsız denetçi görüşlerine, açıklamalarına ve yorumlarına olan yansımalarının, genel eğilimler açısından tespit edilerek ortaya çıkarılmasıdır. Araştırmada betimsel analiz yöntemi ve bağımsız örneklem t-testi birlikte kullanılmıştır. Betimsel analiz sonuçları kripto varlıkların denetimindeki temel denetçi eğilimlerini ve yaklaşımlarını sekiz farklı kategori bazında somut olarak ortaya koymuştur. Araştırmanın t-testi sonuçları ise farklı denetim şirketleri arasında, denetçi raporlarında kripto varlık denetimine yönelik spesifik olarak yer verilen açıklamaların niceliksel büyüklüğü açısından anlamlı bir farklılık bulunmadığını göstermiştir.

Anahtar Kelimeler

Kripto varlık , Denetim , Bağımsız denetim

GENERAL TRENDS IN THE REFLECTION OF CRYPTO ASSETS IN INDEPENDENT AUDITORS’ REPORTS: DESCRIPTIVE AND EMPIRICAL RESEARCH

Öz

This study examines the general trends regarding the reflection of crypto assets in independent auditor reports, based on a detailed analysis of publicly available global companies’ audit reports. The primary objective of the study is to identify and reveal how crypto assets are reflected in auditors’ opinions, disclosures, and interpretations in terms of overarching trends. A descriptive analysis method was employed in conjunction with an independent samples t-test. The results of the descriptive analysis clearly demonstrate the fundamental tendencies and approaches of auditors in the examination of crypto assets, categorized across eight distinct dimensions. Furthermore, the findings of the t-test indicate that there is no statistically significant difference among audit firms with respect to the quantitative extent of disclosures specifically related to the audit of crypto assets in their reports.

Anahtar Kelimeler

Crypto asset , Auditing , Independent Audit

Kaynakça

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