Publication: Peer review ve Türkiye uygulaması
Abstract
PEER REVIEW (DENETİM GÖREVİNİN DENETİMİ) VE TÜRKİYE UYGULAMASI ÖZET Peer review yani denetim görevinin denetimi, bir bağımsız denetim firmasının yapmış olduğu bağımsız denetim hizmetlerinin kalite kontrol standartlarında öngörülen şekilde yapılıp yapılmadığının tespit edilmesi amacıyla farklı bir denetim ekibi tarafından yapılan denetimi olarak tanımlanabilir. Son yıllarda peer review raporları denetim firmalarının kalite ve etkililiği konusunda güvence arayan farklı gruplar tarafından giderek daha fazla talep edilir hale gelmiştir. Firmalar kaliteyi yakalayabilmek için kalite kontrol sistemleri üzerinde yoğunlaşmıştır. Bu nedenle birçok örgüt tarafından kalite kontrol standartları yayınlanmıştır. Günümüzde peer review kavramı, ABD’nin mevzuatlarında (AICPA-PCAOB) yer alırken, Türk mevzuatlarında (SPK-BDDK-TÜRMOB) bu faaliyete ilişkin düzenlemelere rastlanmamaktadır. Ancak, mevzuatlarımızda bağımsız denetimde kalite kontrol sistemi ile ilgili düzenlemelere yer verilmiştir. Ne var ki ABD’de peer review ve kalite kontrol sisteminin inceleme sonuçları halka açıklanırken ülkemizde bu şeffaflık görülememektedir. Bu noktadan hareketle, ele aldığımız tezin amacı, belirtilen eksiklikleri gidermek, peer review konusunu tüm yönleriyle irdelemek, Türkiye’deki uygulamaları karşılaştırmak ve sonuçlar doğrultusunda peer review üzerine öneriler ortaya koymaktır. PEER REVIEW AND ITS IMPLICATION ON TURKEY
Peer review can be described as a quality review in audit firm’s system of quality control for its accounting and auditing practice has been designed to meet the requirements of the quality control standards by auditor who is independent of the reviewed firm. In recent years, peer review reports are demanded by a lot of firms which inquire quality and effective in audit performance. Firms are major in quality control system to have quality. Therefore, quality control standards are issued by organizations. Today, peer review concept takes place in USA regulations (AICPA-PCAOB) but there aren’t any regulations in Turkish laws (SPK-BDDK-TÜRMOB) about peer review. However, there are regulations about firm’s system of quality control in our laws. We realize that results of peer review and quality control review are announced to the public in USA but they aren’t declared in Turkey. From the point on, the purpose of this thesis is to observe peer review standards and to compare Turkish peer review operations with foreign ones. Also to propose a peer review model for Turkish audit firms.
Peer review can be described as a quality review in audit firm’s system of quality control for its accounting and auditing practice has been designed to meet the requirements of the quality control standards by auditor who is independent of the reviewed firm. In recent years, peer review reports are demanded by a lot of firms which inquire quality and effective in audit performance. Firms are major in quality control system to have quality. Therefore, quality control standards are issued by organizations. Today, peer review concept takes place in USA regulations (AICPA-PCAOB) but there aren’t any regulations in Turkish laws (SPK-BDDK-TÜRMOB) about peer review. However, there are regulations about firm’s system of quality control in our laws. We realize that results of peer review and quality control review are announced to the public in USA but they aren’t declared in Turkey. From the point on, the purpose of this thesis is to observe peer review standards and to compare Turkish peer review operations with foreign ones. Also to propose a peer review model for Turkish audit firms.