AUDIT EXPECTATION GAP; CAUSES, CONSEQUENCES, AND THE ROLE OF AUDITORS IN CLOSING THE GAP

Öz

The audit expectation gap represents the difference between the expectations of the public from auditors and the actual performance of auditors. The audit expectation gap is a long-standing problem that has developed over time. Factors such as a lack of understanding of the audit process, high expectations regarding auditors' responsibilities, and the limited scope of auditing standards and regulations have contributed to this gap. The historical context of the audit expectation gap can be traced back to the emergence of auditing as a profession and the development of auditing standards and regulations. However, efforts have been made to bridge this gap through the introduction of International Standards on Auditing, improvements in auditing practices and techniques, and changes in the regulatory environment. Public perceptions and roles of auditors also play a crucial role in the audit expectation gap, driven by expectations for auditor independence and objectivity, and by corporate scandals that shape public trust in the accounting profession. Auditors have an important role in corporate governance, ensuring the accuracy of financial reporting, detecting fraud and misconduct, and building stakeholder confidence. However, they face challenges such as the complexity of business transactions, limited access to information and evidence, and the need to balance audit efficiency with compliance. Efforts to bridge the audit expectation gap include improving audit education and training, strengthening auditing standards and regulations, and improving communication and transparency between auditors and stakeholders.

Anahtar Kelimeler

• Auditing
• Auditing Expectation Gap
• Auditing Standards

DENETİM BEKLENTİ BOŞLUĞU; NEDENLERİ, SONUÇLARI VE BOŞLUĞUN KAPTILMASINDA DENETÇİLERİN ROLÜ

Öz

Denetim beklenti boşluğu, kamuoyunun denetçilerden beklentileri ile denetçilerin fiili performansı arasındaki farkı ifade eder. Denetim beklenti boşluğu, zaman içinde gelişen uzun süredir devam eden bir sorundur. Denetim sürecinin anlaşılamaması, denetçilerin sorumluluklarına ilişkin yüksek beklentiler ve denetim standartlarının ve düzenlemelerinin sınırlı kapsamı gibi faktörler bu boşluğa katkıda bulunmuştur. Denetim beklentisi boşluğunun tarihsel bağlamı, denetimin bir meslek olarak ortaya çıkışına ve denetim standartlarının ve düzenlemelerinin geliştirilmesine kadar izlenebilir. Ancak, Uluslararası Denetim Standartlarının getirilmesi, denetim uygulamaları ve tekniklerindeki iyileştirmeler ve düzenleyici ortamdaki değişiklikler yoluyla bu boşluğu kapatmak için çaba gösterilmiştir. Denetçilerin bağımsızlığı ve nesnelliğine ilişkin beklentiler ve muhasebe mesleğine yönelik kamu güvenini şekillendiren kurumsal skandalların etkisiyle, denetçilerin kamuoyu algısı ve rolleri de denetim beklentisi açığında çok önemli bir rol oynar. Denetçiler, kurumsal yönetişimde, finansal raporlamanın doğruluğunu sağlamada, suistimali ve suistimali tespit etmede ve paydaş güvenini sağlamada önemli bir role sahiptir. Ancak, ticari işlemlerin karmaşıklığı, bilgi ve kanıtlara sınırlı erişim ve denetim verimliliği ile uyumluluğu dengeleme ihtiyacı gibi zorluklarla karşı karşıyadırlar. Denetim beklentisi boşluğunu kapatma çabaları, denetim eğitim ve öğretimini geliştirmeyi, denetim standartlarını ve düzenlemelerini güçlendirmeyi ve denetçiler ile paydaşlar arasındaki iletişim ve şeffaflığı iyileştirmeyi içerir

Anahtar Kelimeler

• Muhasebe Denetimi
• Denetim Beklenti Boşluğu
• Denetim Standartları

Kaynakça

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