Özet:

The rapid change in information and communication technologies shows its influence in the financial, social and cultural fields. As a result of this rapid change, with economic developments, enterprises are growing and operating internationally, accounting processes are becoming more complex. These developments increase the importance of obtaining accurate and reliable information, requiring to use a reliable common financial reporting language, to prepare their financial statements in accordance with the legislation and to be regularly monitored by specialized, neutral third parties in the field according to specific standards. The aim of this study is to test the owners and managers of large and medium-sized enterprises operating in Turkey’s independent audit perception, to reveal their expectations from independent audit. A survey app was conducted on companies that receive independent audit services throughout our country and the independent audit perception and expectations of these companies were examined. Data analysis was conducted by the Nicel method. The study also found that independent audit improved the effectiveness of the internal control system of the enterprise, contributed positively to the information flow to the business managers and other departments related to the enterprise, independent auditors behaved neutral and unpredictable during the conduct of the audit activity, and contributed positively to the prevention of errors and tricks in the enterprise.

Anahtar Kelimeler:

Özet:

Rapid change in information and communication technologies has taken effect in the financial, social and cultural field. In consequence of this rapid change accompanied by economic developments enterprises operate internationally by growing; accounting transactions are becoming more complicated. These developments increasing the importance of obtaining accurate and reliable information necessitate some occasions which are to use a reliable common financial reporting language by enterprises, to prepare financial statements in accordance with the legislation and to audit financial statements according to certain standards by specialists and impartial third parties. The aim of this study is to test independent auditor perception of large and medium-sized enterprises’ owner and managers in Turkey and to demonstrate its expectations from the independent audit. The questionnaire is conducted throughout the companies which have independent auditing services over our country in general; these enterprises’ expectations from independent auditing perception and independent auditing are analyzed. Data analysis in this research which is conducted by quantitative method is done. In the research, it was concluded that independent audit increases the effectiveness of the internal control system of the enterprise, contributes positively to the information flow to the business managers and other segments related to the business, independent auditors act impartially and without prejudice while conducting the audit activity, and contributes positively to the prevention of mistakes and frauds in the business.