BAĞIMSIZ DENETÇİ ve KAMU GÖZETİM KURUMU UZMANLARININ ETİK İKİLEMDE KARAR VERME TUTUMLARININ İNCELENMESİ

Yıl 2022, Cilt: 15 Sayı: 3, 529 - 566, 01.11.2022

Neriman Yalcin , Mehmet Güneş

https://doi.org/10.29067/muvu.1123908

Öz

İşletmelerde, finansal süreçlerin kontrolündeki en önemli aşama bağımsız denetim faaliyetleridir. Bu faaliyetleri yerine getiren denetçiler ve denetimleri inceleyen kamu gözetim kurumu da bu sürecin ayrılmaz birer parçasıdır. Denetçinin bağımsızlığı denetçinin etik tutumu ile yakından ilgilidir. Denetim başarısızlıklarının büyük bir kısmı denetçi etiği ile ilgili problemlerden kaynaklanmaktadır. Denetçiler, denetim aşamasında karar verirken etik ikilemde kalabilmektedirler. Kamu gözetimi uzmanları ise denetçilerin faaliyetlerini incelerken etik ikilemde kalabilirler. Çalışmanın amacı da bağımsız denetçilerin denetimler esnasında ve Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumunda çalışan uzman ve uzman yardımcılarının inceleme faaliyetleri sırasında etik ikilemde kalmaları durumunda; karar verme tutumlarını ayrı ayrı değerlendirmektir. Bu amaçla her iki meslek grubunun etik ikilemde karar verme tutumlarını belirlemek üzere “Sekiz Etik Ölçeği” aracılığıyla anket uygulanmıştır. Araştırma sonucunda, etik ikilem halinde KGK uzmanları ve bağımsız denetçilerin denetim mesleğinde etik ikilem konusundaki görüşleri ve etik ikilem halinde karar verirken hangi tutumlardan etkilendikleri ayrı ayrı tespit edilmiştir.

Anahtar Kelimeler

Bağımsız Denetim, Denetçi, KGK, Etik İkilem, Sekiz Etik Test

Destekleyen Kurum

BULUNMAMAKTADIR

Teşekkür

KAMU GÖZETİMİ MUHASEBE VE DENETİM STANDARTLARI KURUMU VE ARAŞTIRMAYA KATILAN TÜM DENETİM MESLEK MENSUPLARINA DESTEKLERİ İÇİN İÇTENLİKLE TEŞEKKÜR EDERİZ.

INVESTIGATION OF THE DECISION-MAKING ATTITUDES OF INDEPENDENT AUDITORS AND PUBLIC OVERSIGHT EXPERTS

Öz

Independent Audit activities are the most crucial stage in controlling financial processes in businesses. Auditors who perform these activities are also an integral part of this process. Auditor's independence is closely related to the auditor's ethical attitude. The majority of audit failures are due to problems with auditor ethics. Auditors may remain in ethical dilemmas while making decisions during the audit phase. On the other hand, public oversight may face ethical dilemmas when examining the activities of auditors. The study aims to evaluate the decision-making attitudes of auditors in ethical dilemmas. For this reason, independent auditors and experts and assistant experts working in the Public Oversight, Accounting, and Auditing Standards Institution were evaluated in terms of their decision-making attitudes in ethical dilemmas. And so, a survey was conducted through the "Eight Ethical Scales", which will determine the decision-making attitudes of the auditors in ethical dilemmas. As a result of the research, the decision-making attitudes of KGK experts and independent auditors in ethical dilemmas and the factors that KGK experts and auditors consider when making decisions in case of ethical dilemmas were evaluated.

Anahtar Kelimeler

: Independent Audit, Auditor, Ethics, Ethical Dilemma, Eight Ethical Tests.

Kaynakça

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