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...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autores principales:	Enes POLAT, Özcan DEMİR
Formato:	article
Lenguaje:	DE EN FR TR
Publicado:	Fırat University 2021
Materias:	auditing independent auditing accounting professional accountants and independent auditors page Social Sciences H Social sciences (General) H1-99
Acceso en línea:	https://doaj.org/article/019455b5cfb84e40899d0eea56d51975
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:019455b5cfb84e40899d0eea56d51975
record_format	dspace
spelling	oai:doaj.org-article:019455b5cfb84e40899d0eea56d519752021-11-24T09:20:33ZPERSPECTIVES OF PROFESSIONAL ACCOUNTANTS ON CURRENT DEVELOPMENTS IN THE FIELD OF INDEPENDENT AUDIT: THE CASE OF ELAZIG PROVINCE2148-416310.29228/JASSS.46574https://doaj.org/article/019455b5cfb84e40899d0eea56d519752021-07-01T00:00:00Zhttps://jasstudies.com/index.jsp?mod=tammetin&makaleadi=e6e66eba-ea75-4036-a11a-2d916fc51012.pdf&key=46574https://doaj.org/toc/2148-4163The 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.Enes POLATÖzcan DEMİRFırat Universityarticleauditingindependent auditingaccountingprofessional accountants and independent auditors pageSocial SciencesHSocial sciences (General)H1-99DEENFRTRJournal of Academic Social Science Studies , Vol 14, Iss 85, Pp 519-540 (2021)
institution	DOAJ
collection	DOAJ
language	DE EN FR TR
topic	auditing independent auditing accounting professional accountants and independent auditors page Social Sciences H Social sciences (General) H1-99
spellingShingle	auditing independent auditing accounting professional accountants and independent auditors page Social Sciences H Social sciences (General) H1-99 Enes POLAT Özcan DEMİR PERSPECTIVES OF PROFESSIONAL ACCOUNTANTS ON CURRENT DEVELOPMENTS IN THE FIELD OF INDEPENDENT AUDIT: THE CASE OF ELAZIG PROVINCE
description	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.
format	article
author	Enes POLAT Özcan DEMİR
author_facet	Enes POLAT Özcan DEMİR
author_sort	Enes POLAT
title	PERSPECTIVES OF PROFESSIONAL ACCOUNTANTS ON CURRENT DEVELOPMENTS IN THE FIELD OF INDEPENDENT AUDIT: THE CASE OF ELAZIG PROVINCE
title_short	PERSPECTIVES OF PROFESSIONAL ACCOUNTANTS ON CURRENT DEVELOPMENTS IN THE FIELD OF INDEPENDENT AUDIT: THE CASE OF ELAZIG PROVINCE
title_full	PERSPECTIVES OF PROFESSIONAL ACCOUNTANTS ON CURRENT DEVELOPMENTS IN THE FIELD OF INDEPENDENT AUDIT: THE CASE OF ELAZIG PROVINCE
title_fullStr	PERSPECTIVES OF PROFESSIONAL ACCOUNTANTS ON CURRENT DEVELOPMENTS IN THE FIELD OF INDEPENDENT AUDIT: THE CASE OF ELAZIG PROVINCE
title_full_unstemmed	PERSPECTIVES OF PROFESSIONAL ACCOUNTANTS ON CURRENT DEVELOPMENTS IN THE FIELD OF INDEPENDENT AUDIT: THE CASE OF ELAZIG PROVINCE
title_sort	perspectives of professional accountants on current developments in the field of independent audit: the case of elazig province
publisher	Fırat University
publishDate	2021
url	https://doaj.org/article/019455b5cfb84e40899d0eea56d51975
work_keys_str_mv	AT enespolat perspectivesofprofessionalaccountantsoncurrentdevelopmentsinthefieldofindependentauditthecaseofelazigprovince AT ozcandemir perspectivesofprofessionalaccountantsoncurrentdevelopmentsinthefieldofindependentauditthecaseofelazigprovince
_version_	1718415713750745088

PERSPECTIVES OF PROFESSIONAL ACCOUNTANTS ON CURRENT DEVELOPMENTS IN THE FIELD OF INDEPENDENT AUDIT: THE CASE OF ELAZIG PROVINCE

Ejemplares similares