Publication: Müşterek denetim modelinin, denetim kalitesi ve denetim piyasası üzerindeki etkisi: türkiye bağlamında değerlendirilmesi
Abstract
Bu çalışma, Türkiye bağlamında bağımsız denetim sektöründe çalışan denetçilerin Müşterek Denetim (Joint Audit)’e yönelik bakış açılarının belirlenmesi amacıyla hazırlanmıştır. Araştırmada, Müşterek Denetim modelinin faydaları ve sakıncaları incelenerek Türkiye’deki bağımsız denetçilerin müşterek denetim ile ilgili algıları ölçülmüştür. Bu kapsamda, Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumu (KGK) tarafından sicile aktif olarak kayıtlı görünen 418 adet bağımsız denetim kuruluşundan çeşitli büyüklükteki 85 şirketin 170 deneyimli denetçisine konuyla ilgili 32 soru içeren anket formu uygulanmıştır. Anketler sonucunda edinilen bulgular SPSS Statistics paket kullanılarak analiz edilmiştir. Çalışma bulgularına göre, anket formunun genel sonuçları ile müşterek denetimin kalite, güvenilirlik, rekabet ve pazar dinamikleri üzerindeki etkileri arasında orta ve yüksek düzeyde pozitif bir ilişki olduğu görülmüştür. Ayrıca, müşterek denetimin kalite ve güvenilirlik üzerindeki etkileri arasında yüksek düzeyde pozitif bir ilişki saptanmıştır. Bu sonuçlar, denetçilerin bu alanlara yönelik olumlu düşüncelerinin birbiriyle paralel olduğunu göstermektedir. Ayrıca araştırmaya konu olan kişilerin müşterek denetimin sakıncalarına yönelik bazı ön yargılarının mevcut olduğu da tespit edilmiştir. Ancak, genel olarak faydaların ilgili sakıncalardan daha ağır bastığı konusunda yüksek düzeyde bir katılım gösterilmiştir. İncelemelerimize göre, Türkiye özelinde müşterek denetim modeli üzerine yapılmış bir araştırmaya rastlanmamıştır; bu bağlamda alanda ilk olma potansiyeli taşıyan çalışmamızın, konuya dair literatüre önemli bir katkı sağlayacağını umuyoruz. Aynı zamanda hem ülkemizde hem de diğer gelişmekte olan ülkelerde yapılacak araştırmalara fayda sağlaması beklenmektedir.
This study was prepared to determine the perspectives of auditors working in the independent audit sector in Türkiye on Joint Audit. In the study, the benefits and drawbacks of the joint audit model were examined and the perceptions of independent auditors in Türkiye regarding joint audit were measured. In this context, a survey form containing 32 questions on the subject was applied to 170 experienced auditors of 85 companies of various sizes from 418 independent audit institutions that are actively registered by the Public Oversight, Accounting and Auditing Standards Authority (KGK). The findings obtained as a result of the surveys were analyzed using the SPSS Statistics package program. According to the study findings, a medium and high level positive relationship was observed between the general results of the survey form and the effects of joint audit on quality, reliability, competition and market dynamics. In addition, a high level positive relationship was determined between the effects of joint audit on quality and reliability. These results show that the positive opinions of the auditors regarding these areas are parallel to each other. It was also determined that the people who participated in the study had some prejudices about the disadvantages of joint audit. However, a high level of participation was shown in general that the benefits outweighed the related disadvantages. According to our examinations, no research has been found on the joint audit model specifically for Türkiye; in this context, we hope that our study, which has the potential to be the first in the field, will make a significant contribution to the literature on the subject. It is also expected to benefit research to be conducted both in our country and in other developing countries
This study was prepared to determine the perspectives of auditors working in the independent audit sector in Türkiye on Joint Audit. In the study, the benefits and drawbacks of the joint audit model were examined and the perceptions of independent auditors in Türkiye regarding joint audit were measured. In this context, a survey form containing 32 questions on the subject was applied to 170 experienced auditors of 85 companies of various sizes from 418 independent audit institutions that are actively registered by the Public Oversight, Accounting and Auditing Standards Authority (KGK). The findings obtained as a result of the surveys were analyzed using the SPSS Statistics package program. According to the study findings, a medium and high level positive relationship was observed between the general results of the survey form and the effects of joint audit on quality, reliability, competition and market dynamics. In addition, a high level positive relationship was determined between the effects of joint audit on quality and reliability. These results show that the positive opinions of the auditors regarding these areas are parallel to each other. It was also determined that the people who participated in the study had some prejudices about the disadvantages of joint audit. However, a high level of participation was shown in general that the benefits outweighed the related disadvantages. According to our examinations, no research has been found on the joint audit model specifically for Türkiye; in this context, we hope that our study, which has the potential to be the first in the field, will make a significant contribution to the literature on the subject. It is also expected to benefit research to be conducted both in our country and in other developing countries