Abstract:

Behaviors that decrease the quality of the audit are a type of functional audit behavior that causes the quality of the audit to be deteriorated by reducing the quality or scope of the collection of the audit evidence. These behaviors cause users to decrease their confidence in financial statements. The aim of this study is to identify the levels of conduct of independent auditors in Turkey that decrease the quality of audit and to determine whether their conduct that decrease the quality of audit according to their demographic characteristics shows a difference. In this context, 319 data obtained using the survey technique were analyzed on supervisors authorized by the Turkish Public Surveillance Authority. The results of the analysis have found that independent auditors in Turkey have a low level of behavior that generally decreases the quality of audit. The research also found that the auditors in the scope showed differences according to their demographic characteristics (in terms of gender, education and experience) in their behaviors that decrease the quality of audit.

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