The Impact of ISA 220 on Narrowing the Expectation Gap in Audit: A Study on Auditors in Iraq

Yıl 2026, Cilt: 40 Sayı: 1, 60 - 72, 01.01.2026

Ahmed Imad Hassan Al- Dalo , İbrahim Çidem

https://doi.org/10.16951/trendbusecon.1621098

Öz

The International Standard on Auditing (ISA) 220 is one of the tools to mitigate the expectation gap in auditing. This standard outlines the auditor's responsibilities and explains the importance and necessity of complying with quality control procedures during the audit process. It can be stated that auditors conducting their audits in accordance with this standard will meet stakeholder expectations, maintain the expectation gap at a reasonable level, and demonstrate a quality audit approach. This study aims to evaluate the role of compliance with International Auditing Standard 220 from the perspective of auditors operating in Iraq in reducing the expectation gap in auditing. To this end, data were collected from certified public accountants and auditors in Iraq through a three-part questionnaire. Of the 433 questionnaires distributed, 224 valid responses were received. The analysis revealed a significant positive relationship between compliance with this standard and the reduction of the expectation gap. This result shows that compliance with ISA 220 has a significant impact on reducing the expectation gap in auditing and improving the audit process.

Anahtar Kelimeler

Audit , International Auditing Standards , Expectations Gap

Etik Beyan

This study has been prepared in accordance with the rules of scientific research and publication ethics. Ethics Committee approval of the research was received by the decision of Tokat Gaziosmanpaşa University Social and Human Sciences Research Ethics Committee dated 16.04.2024 and numbered 07-34.

Denetimde Beklenti Boşluğunun Daraltılmasında UDS 220'nin Etkisi: Irak’taki Denetçiler Üzerine Bir Araştırma

Öz

Uluslararası Denetim Standardı (UDS) 220, denetimdeki beklenti boşluğunu azaltmaya yönelik araçlardan biridir. Bu standartta denetçinin sorumluluklarını ana hatlarıyla ele alınmış ve denetim sürecinde kalite kontrol prosedürlerine uymanın önemi ve gerekliliği açıklanmıştır. Denetimlerini bu standarda göre yürüten denetçilerin, paydaş beklentilerini karşılayacağı, beklenti boşluğunu makul bir düzeyde tutacağı ve kaliteli bir denetim yaklaşımı gösterecekleri ifade edilebilir. Bu çalışmada, Irak'ta faaliyette bulunan denetçilerin bakış açısından Uluslararası Denetim Standardına 220'ye uyumun, denetimdeki beklenti boşluğunun azaltmadaki rolünün değerlendirilmesi amaçlanmıştır. Bu amaçla Irak'taki yeminli mali müşavirlerden ve denetçilerden üç bölümden oluşan bir anketle veri sağlanmıştır. Dağıtılan 433 anketten 224 geçerli geri dönüş alınmıştır. Yapılan analiz sonucunda bu standarda uyum ile beklenti boşluğunun azaltılması arasında anlamlı pozitif bir ilişki olduğu belirlenmiştir. Bu sonuç UDS 220'ye uyumun denetimde beklenti boşluğunun azaltılmasında ve denetim sürecinin iyileştirilmesinde önemli bir etkiye sahip olduğunu göstermiştir.

Anahtar Kelimeler

Denetim , Uluslararası Denetim Standartları , Beklenti Boşluğu

Etik Beyan

Bu çalışma bilimsel araştırma ve yayın etiği kurallarına uygun olarak hazırlanmıştır. Araştırmanın Etik Kurul onayı Tokat Gaziosmanpaşa Üniversitesi Sosyal ve Beşeri Bilimler Araştırmaları Etik Kurul Kurulu 16.04.2024 tarihli ve 07-34 sayılı kararıyla alınmıştır

Kaynakça

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