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Bağımsız denetim faaliyeti yürüten bağımsız denetim kuruluşları, işletmelerin finansal raporlarının muhasebe standartlarına uygun, tarafsız, doğru ve güvenilir bir şekilde hazırlanıp hazırlanmadığı ve işletmenin gerçek durumunu yansıtıp yansıtmadığının belirlenmesi konusunda önemli bir role sahiptir. Denetçinin bu noktada sorumluluğunu yerine getirmesi denetimin kaliteli olmasına katkıda bulunmaktadır. Denetimin kaliteli olması ise, Genel Kabul Görmüş Denetim Standartları’na uyulmasına bağlıdır. Bu noktada denetim faaliyetini yürüten denetçinin, bağımsızlık ilkesine ve etik kurallara uygun olarak hareket etmesi oldukça önemlidir. Bağımsız denetim kuruluşları hazırladıkları şeffaflık raporlarında bağımsızlık ve etik ilkelerine yer vermektedir. Bu çalışmada içerik analizi yöntemi kullanılmış ve Türkiye’de faaliyet gösteren bağımsız denetim kuruluşlarının hazırladıkları şeffaflık raporları, bağımsızlık ve etik ilkeleri açısından incelenmiştir. Çalışma sonucunda bağımsız denetim kuruluşlarının şeffaflık raporlarında, bağımsız denetim kalitesi açısından çok önemli uygulamalar olarak görülebilen bağımsız denetim ekibinin belirli sürelerle rotasyona tabi tutulması, denetim ekibinde yer alanlardan bağımsızlık taahhüdü alınması, yeni müşteri kabulünde bağımsızlık ve etik ilkelere dikkat edilmesi, bağımsızlık ve etik ilkelerin kalite kontrol sisteminde yer alması gibi uygulamaların nispeten fazla olduğu tespit edilmiştir. Ancak etik ve bağımsızlık ilkeleri ile ilgili eğitimler, rüşvetin engellenmesi, siyaset yasağı, disiplin politikaları gibi konularda sayının oldukça az olduğu tespit edilmiştir.
Independent auditing bodies play an important role in determining whether the financial statements of the enterprises are prepared in a manner that complies with the accounting standards, neutral, accurate and reliable, and whether they reflect the real situation of the enterprise. The inspector's responsibility at this point contributes to the quality of the inspection. The quality of the audit depends on the compliance with the General Admission Audit Standards. At this point, it is very important that the auditor performing the audit activity acts in accordance with the principle of independence and the ethical rules. Independent audit bodies include the principles of independence and ethics in their transparency reports. In this study, the content analysis method was used and the transparency reports prepared by independent audit bodies operating in Turkey were studied in terms of independence and ethical principles. The study found that in the transparency reports of independent audit bodies, independent audit team, which can be seen as very important practices in terms of quality, is subject to rotation for a certain period of time, the commitment to independence from those in the audit team, the attention to the principles of independence and ethics in the acceptance of new customers, the inclusion of independence and ethics in the quality control system. However, education on the principles of ethics and independence, the prevention of corruption, the ban on politics, the disciplinary policies have been found to be quite small.
Independent audit firms, which carry out independent auditing activities, have an important role in determining whether the financial reports of the businesses are prepared in accordance with accounting standards, impartially, accurately and reliably and whether they reflect the actual situation of the business. Fulfillment of their responsibility by the auditors at this point leads to perform a qualified audit. The quality of the audit depends on the compliance with the Independent Auditing Standards. At this point, it is very important for the auditor who conducts the auditing activity to act in accordance with the principle of independence and ethical rules. Independent audit firms include the principles of independence and ethics in their own transparency reports. In the study, Content Analysis Method is used, and transparency reports prepared by independent auditing firms operating in Turkey are examined in terms of independence and ethical principles. As a result of the study, following applications are identified according to the transparency reports of the independent audit firms: rotation of the independent audit team, which can be seen as very important practices in terms of independent audit quality, for certain periods of time, taking commitment to independence from those in the audit team, paying attention to independence and ethical principles in accepting new customers and involving quality of independence and ethical principles in the control system. However, it is determined that the number of issues related to ethics and independence principles, bribery prevention, banning of politics and disciplinary policies is very low.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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