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Günümüz küresel rekabet ortamında yatırımcılar karar alırlarken güvenilir ve kaliteli bilgiye ihtiyaç duymaktadırlar. Denetçi, müşteri işletmenin hazırlayıp sunduğu finansal bilgileri belirli kriterler ışığında denetime tabi tutarak ilgili işletmenin finansal durumu hakkındaki görüşünü bir raporla sunmaktadır. Sunulan bu raporlara dayanılarak alınan kararların başarısı da bu raporlarda sunulan bilgilerin kalitesine bağlıdır. Kaliteli bilgiye olan ihtiyaç bağımsız denetimde kalitenin önemini arttırmıştır. Bağımsız denetimde kalite ancak, mesleki bağlılık düzeyi yüksek, mesleğinde gerekli özen ve dikkati gösteren, tarafsız kalabilen denetçiler ile mümkündür. Bu çalışmanın amacı denetim firmasının faaliyet alanının, denetçinin mesleki bağlılık düzeyi ve denetimde kalite algı düzeyinde bir farklılık oluşturup oluşturmadığını tespit etmektir. Çalışmada öncelikle bağımsız denetimde kalite, mesleki bağlılık kavramları ele alınmış, daha sonra aktif denetçilik görevini yerine getiren bağımsız denetçilerle yüz yüze görüşme yöntemiyle anket uygulanmıştır. Elde edilen veriler t-testi ile analiz edilmiştir.
In today’s global competitive environment, investors need reliable and high-quality information when making decisions. The auditor shall submit its opinion on the financial situation of the concerned business with a report, keeping the financial information that the customer enterprise prepares and provides under audit in light of specific criteria. The success of the decisions made on the basis of these presented reports also depends on the quality of the information presented in these reports. The need for quality information has increased the importance of quality in independent audit. Quality in independent audit is possible, but with professional commitment levels are high, the necessary care and attention in the profession, with audits able to remain neutral. The purpose of this study is to determine whether the field of activity of the audit company, the level of professional commitment of the auditor and the level of quality perception in the audit creates a difference. The study first addressed the concepts of quality, professional commitment in independent audit, and subsequently applied the survey with the method of face-to-face consultation with independent auditors performing the task of active audit. The results were analyzed by T-Test.
In today's global competitive environment, investors need reliable and quality information when making decisions. The auditor submits his / her opinion about the financial situation of the related company with a report by auditing the financial information prepared and presented by the customer in the light of certain criteria. The success of the decisions taken on the basis of these reports depends on the quality of the information presented in these reports. The need for quality information has increased the importance of quality in independent auditing. Quality in independent audit can only be ensured by independent auditors who displays a high level of occupational commitment, pays attention to their role as an auditor and remain impartial during the audit process. The aim of this study is to determine whether the field of activity of the audit firm constitutes a difference in the level of occupational commitment of the auditor and quality perception level in the audit. In the study, firstly, the concepts of quality and occupational commitment in independent auditing were discussed, and then a questionnaire was applied to independent auditors performing active auditing duties by face to face interview method. The data obtained are analyzed by the t-test.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Ulusal
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