Abstract:

Accounting science, which deals with financial transactions and events, is closely related to many segments in terms of its structure and affects them at the same time. Investors, creditors, financial institutions, public institutions and other users of financial information use the information produced by accounting science in line with their needs. Certified Public Accountants (CPAs) play an active role in the preparation of such information in a quality manner. As stated in the Law No. 3568 on Certified Public Accountants and Sworn-in Certified Public Accountants, CPAs fulfill this duty in accordance with generally accepted accounting principles and the provisions of the relevant legislation. In this study, it is aimed to determine the level of awareness of CPAs regarding the basic concepts of accounting. Within the scope of the qualitative research, the data obtained from face-to-face interviews with 11 professional members registered to Yozgat Chamber of CPAs were analyzed with MAXQDA Analytics Pro 2022 program. According to the statements of the participants, it has been determined that professional members care about the core concepts and generally act in accordance with them, professional experience has a positive effect on the use of core concepts, enterprises do not act in accordance with the core concepts, but their level of institutionalization positively affects the use of core concepts, the concept of objectivity and documentation is important in the audit process, and the concept of periodicity affects the financial statements the most.

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