Abstract:

The aim of this study is to develop a measurement tool that can determine the effect of the professional ethics training received by independent auditors on the perception of fraud while performing their duties.

 Fraud types perception scale: It was developed by using two types of fraud, namely the legal regulation of "The Independent Auditor's Responsibilities for Fraud in the Independent Audit of Financial Statements" and the Misuse of Assets and Fraudulent Financial Statement issuance, which are included in the Independent Audit Standard 240. The questionnaire form prepared using the independent auditing standard was applied to 400 independent auditors, who were determined according to the simple random method, to develop a scale, and in the AFA study, first of all, whether the data set was suitable for factor analysis was determined according to the results of  KMO and Bartlett tests.

Secondary questionnaire data were used with SPSS statistical package program and LISREL program as well as Anova test and regression analysis methods. According to the findings obtained in the study; A significant difference was determined between the perception levels of the auditors who received and did not receive professional ethics training according to the accounting fraud types.

 

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