Publication: Qualıty control for audıtıng fırms ın Turkey: a research on dıffıcultıes encountered by external audıtors ın complıance wıth qualıty control standards
Abstract
Bu tezin temel amacı bağımsız denetçilerin, kalite kontrol standartlarına uyumda yaşadıkları zorluklara yönelik denetçi görüşlerini ve denetim kalitesini etkileyen faktörleri belirlemeye çalışmaktır. Bu araştırma, Kalite Kontrol Standartlarına göre denetim kalitesi faktörlerinin Türkiye'deki denetim şirketleri üzerindeki etkisini incelemiştir. Araştırmada, Türkiye'de çalışan denetçilerin denetim kalitesi algısı ve bu algılara yönelik denetim kalitesini etkileyen belirleyici faktörler belirlenmektedir. Bu çalışmanın araştırma yöntemi 2015 yılında borsaya kote şirketlerin %95’ten fazlasını denetlemiş şirketlerde 20 yılı aşkın denetim deneyimine sahip denetçilerle görüşme yapmaktır. Denetçiler rastgele örnekleme yöntemine göre seçilmiştir. Denetçiler ile yapılan görüşmeler ampirik olarak Türk denetçilerin denetim kalitesi üzerine algılarını ve standartları uygularken karşılaştıkları sorunları incelemektedir. Bu araştırmanın bulgularına göre, Türkiye'de denetim kalitesini etkileyen faktörler tespit edilmiş ve sonuç olarak yasal düzenlemeler açısından denetim kalitesine yönelik bakış açılarına değinilerek öneriler verilmiştir. Denetim, Kalite, Denetim Kalitesi
The main purpose of this thesis is to examine the difficulties encountered by external auditors in compliance with Quality Control Standard. This research is evaluating the impact of audit quality factors on audit companies in Turkey according to Quality Control Standard. Moreover, this thesis analyzes auditors’ perception of audit quality in Turkey and determines the factors, which are influencing audit quality. It attempts to explore auditors’ opinions on difficulties that auditors’ experience and factors that influence audit quality. The research method of this study is to interview with auditors, who have experience on audit over 20 years and working at audit companies, which audited more than 95% of listed companies in 2015. Auditors have been chosen randomly. Interviews with auditors empirically examine Turkish auditors perceptions on the audit quality and their problems with application of standards. According to the findings of this research the factors influencing audit quality in Turkey have been identified and as a result, the aspects in regards to the audit quality in terms of legal regulations have been determined and suggestions have been provided. Key Words: Auditing in Turkey, Quality, Audit Quality
The main purpose of this thesis is to examine the difficulties encountered by external auditors in compliance with Quality Control Standard. This research is evaluating the impact of audit quality factors on audit companies in Turkey according to Quality Control Standard. Moreover, this thesis analyzes auditors’ perception of audit quality in Turkey and determines the factors, which are influencing audit quality. It attempts to explore auditors’ opinions on difficulties that auditors’ experience and factors that influence audit quality. The research method of this study is to interview with auditors, who have experience on audit over 20 years and working at audit companies, which audited more than 95% of listed companies in 2015. Auditors have been chosen randomly. Interviews with auditors empirically examine Turkish auditors perceptions on the audit quality and their problems with application of standards. According to the findings of this research the factors influencing audit quality in Turkey have been identified and as a result, the aspects in regards to the audit quality in terms of legal regulations have been determined and suggestions have been provided. Key Words: Auditing in Turkey, Quality, Audit Quality