Özet:

This study describes the process of developing the Audit Attitude Scale (DTO) that measures the teachers’ attitudes to the audit. 160 teachers were requested for the first application. In the second step of the study, the scale was applied to 270 teachers for the application of the opening factor. According to the data obtained, the discovery factor analysis was carried out and the discovery factor analysis results were reapplicated to another group of teachers (n=350) to make the verifying factor analysis. Explanatory and verifying factor analysis for the structural validity of the measurement has been made. In the reliability studies, the internal consistency ratio and material analysis were included. The factor structure of the DTO is defined as three-dimensional. These dimensions are called taking into account the common qualities of the meanings expressed by the substances. According to this, the measurement of control attitude is called the measurement of knowledge, kindness and desire. The verification factor analysis, conducted with the second set of data on the monitoring attitude scale, shows that acceptable intervals for the DAF conformity index are within limits. These findings show that the Audit Attitude Scale is a valid and reliable scale that can be used to measure the attitudes of teachers regarding the audit process.

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