Suudi Arabistan'da Denetimin Düzenlenmesi: Devletten Öz Düzenlemeye

Yıl 2021, Sayı: 20, 23 - 44, 25.01.2021

Hussam A. Al-angari

Öz

Bu çalışma, denetim mesleğinin uygulama ve düzenleme bölümleri arasındaki etkileşimi araştırmakta ve özellikle ikincisi bağlamındaki değişikliklerin birincisi üzerindeki etkilerine odaklanmaktadır. Bu etkileşimi, 1991 CPA Yönetmeliği'nin kabulü ve uygulanmasının ardından denetim uygulamalarını düzenleme niteliğinde önemli değişikliklerin meydana geldiği Suudi Arabistan'ın denetim bağlamında incelemektedir. Bu değişiklikler, Suudi denetim sektörünün tedarik tarafını, yeni CPA lisansı ve disiplin kuralları, muhasebe düzenleme kurumunun kurulması, yeni denetim standartları ve etik kuralların çıkarılması, mesleki sınavlarının düzenlenmesi ve profesyonel firmalar için kalite inceleme programının uygulanması açısından etkilemiştir. Bu amaçla, makale Suudi Arabistan'da denetim bağlamında son birkaç yılda yapılan bir dizi araştırmanın sonuçlarını ana hatlarıyla açıklamaktadır. Çok sayıda denetim yönetmeliğinin çıkarılması ve uygulanmasının profesyonellerin lehine nasıl kullanılabileceğini gösteren özel bir endişe de çalışma içerisinde belirtilmektedir. Çalışma, sonuç bölümü dahil olmak üzere beş bölümde ilerlemektedir. İkinci bölüm, politik ekonomi teorisi bağlamında uygulanan teorik fikirlerin ana hatlarını çizmektedir. Üçüncü bölüm, Suudi Arabistan'daki denetim mesleğinin bağlamına kısa bir arka plan sağlamaktadır. Dördüncü bölüm, son birkaç yıl içinde Suudi denetim bağlamında yürütülen çeşitli araştırma çalışmalarının sonuçlarını özetlemektedir. Son olarak, beşinci bölüm tartışma ve sonuç yorumları sunmaktadır.

Anahtar Kelimeler

Denetim Bağlamı, Denetim Mesleği, Mali Müşavirlik Mevzuatı, Politik ekonomi, Suudi Arabistan

Regulating Auditing in Saudi Arabia: From State to Self Regulation

Öz

This paper explores the interaction between the practising and regulatory divisions of the auditing profession, focusing particularly on the effects that changes in the context of the latter can have on the former. It examines this interaction within the auditing context of Saudi Arabia, where remarkable changes in the nature of regulating auditing practices have taken place following the passage and implementation of the 1991 CPA Regulation. These changes have affected the supply side of the Saudi audit industry, in terms of new CPA licensing and disciplinary rules, the establishment of an accountancy regulatory body, and, consequently, the issuance of new auditing standards and ethical codes, the setting of professional fellowship examinations and continues training requirements, and the implementation of quality review programme for professional firms. For this purpose, the paper outlines the results of series of research conducted during the last few years within the auditing context of Saudi Arabia. It involves a specific concern, namely: showing how could the issuance and implementation of numerous auditing regulations be utilised to the favour of professionals. It will proceed in five sections including a final concluding section, as follows. Section two outlines the implemented theoretical ideas drown from the political economy theory. Third section provides a brief background to the context of the auditing profession in Saudi Arabia. Section four outlines the results of several research works conducted within the Saudi auditing contexts within the last few years, and finally, section five provides discussion and concluding comments.

Anahtar Kelimeler

Auditing Context, Auditing Profession, CPA Regulations, Political Economy, Saudi Arabia

Kaynakça

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