Denetimde Beklenti Farklılığı ve Denetim Eğitiminin Beklenti Farklılığı Üzerindeki Etkisine Yönelik Bir Araştırma

Öz

Differences in expectations for the independent audit of various groups in many countries, has been the subject of research. The literature focuses on the many reasons that reduce the difference in expectations. This is one of the reasons the audit trainings. Therefore, in this study, the effect of audit education on the groups' audit expectations was the subject of research. In the study, the difference between the groups has been tested with ANOVA test. As a result, significant differences were found between the groups in terms of expectations. In addition, audit training is an effective way about to reduce the expectations

Anahtar Kelimeler

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DENETİMDE BEKLENTİ FARKLILIĞI ve DENETİM EĞİTİMİNİN BEKLENTİ FARKLILIĞI ÜZERİNDEKİ ETKİSİNE YÖNELİK BİR ARAŞTIRMA

Öz

Bağımsız denetime yönelik çeşitli kesimlerin beklentilerindeki farklılık, birçok ülkede araştırma konusu olmuştur. Literatürde, beklenti farklılıklarının giderilmesine yönelik bir takım öneriler üzerinde durulmaktadır. Bu önerilerden biri de denetim eğitimidir. Bu nedenle; çalışmada, denetim eğitiminin beklenti farklılığı üzerindeki etkisi incelenmiştir. Araştırmada, taraflar arasındaki farklılık ANOVA testi ile test edilmiştir. Araştırma sonucunda; katılımcılar arasında önemli düzeyde beklenti farklılıklarının bulunduğu ve denetim eğitiminin, beklenti farklılıklarını gidermede etkili bir yöntem olduğu tespit edilmiştir

Anahtar Kelimeler

• Denetim, Denetimde Beklenti Farklılığı, Denetim Eğitimi

Kaynakça

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