PERSPECTIVES OF PROFESSIONAL ACCOUNTANTS ON CURRENT DEVELOPMENTS IN THE FIELD OF INDEPENDENT AUDIT: THE CASE OF ELAZIG PROVINCE
The growing importance of independent auditing is gaining greater value, especially in all developed or developing countries. As the accounting systems become more complex and accounting transactions become more and more difficult, the growth of enterprises is realized. That makes it difficult for b...
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| Autores principales: | , |
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| Formato: | article |
| Lenguaje: | DE EN FR TR |
| Publicado: |
Fırat University
2021
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| Materias: | |
| Acceso en línea: | https://doaj.org/article/019455b5cfb84e40899d0eea56d51975 |
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| Sumario: | The growing importance of independent auditing is gaining greater value, especially in all developed or developing countries. As the accounting systems become more complex and accounting transactions become more and more difficult, the growth of enterprises is realized. That makes it difficult for business decision-makers to make decisions within this complex system. For this reason, in order for business managers to make an accurate and reliable decision, the data provided by the entity's financial statements must reflect the truth. Whether the financial statements used reflect the truth or not is only possible by assessing with auduting. Professional experience, knowledge and other characteristics of the members of the profession (SM, SMMM, YMM) that will carry out the auditing activities are of great importance. The quality and reliability of the audit to be performed can be realized by minimizing the audit risks of the independent auditor. In this study, first of all, literature review is conducted to measure the perspectives of accounting professionals to auditing and to answer the questions of professional accountants about their independent auditing, whether they are ready for audit activities and whether independent auditing will be useful. In addition, the study aimed to determine the perspectives of the members of the profession with the changes in the field of independent audit. For this purpose, 155 persons from 250 (dependent and independent) professionals in Elazığ province were reached and a questionnaire was administered through face-to-face interviews. SPSS-22.0 program was used in the analysis of the research data. In addition, in order to determine the data, the results were interpreted by perforning t-test and One-way Anova test among the veriables. |
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