Abstract:

The purpose of this study is to examine the education that independent auditors receive within the scope of continuing education programs. In this context, analyzes were made in terms of the types of educations, the institutions organizing the educations, the instructers, the duration of the educations and the years in which the education started. 1207 accredited continuing education programs on the website of the Public Oversight, Accounting and Auditing Standards Authority were included in the analysis. Frequency analysis, Kruskal Wallis-H test, Mann Whitney U test and Pearson Chi-Square test were performed for the data obtained. The IBM SPSS 22 software was used for these tests. No significant difference was found between the number of instructors with the title of Associate Professor and the beginning of education, and other hypotheses in this context were accepted. The difference between the education period and the number of instructers according to the education method was examined, and no significant difference was found between the number of instructers with academic titles and the education method. On the other hand, a significant difference was found between the education period, the number of instructors without academic title, the total number of instructors and the education method. In the correlation analysis, however, no significant relationship was found between the type of education and the beginning of education, and other hypotheses were accepted.

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