Independent Auditing

Bu çalışmanın amacı, Doğu Karadeniz bölgesinde yer alan illerden Artvin, Rize ve Trabzon'da faaliyet gösteren muhasebe meslek mensuplarının bağımsız denetim konusundaki düşüncelerini tespit ederek yaş, eğitim durumu, mesleki deneyim ve faaliyette bulunulan il faktörlerine göre değişkenlik gösterip göstermediğini belirlemektir. Araştırmanın kapsamı DOKA bölgesinde faaliyet gösteren tüm meslek mensuplarından oluşmaktadır. Örneklem olarak Artvin, Rize ve Trabzon illerinde faaliyette bulunan meslek mensupları seçilmiş olup bunlardan 167'si ile yüz yüze anket yöntemiyle veriler elde edilmiştir. Elde edilen veriler, SPSS 22.0 paket programı kullanılarak t-testi ve tek yönlü varyans analizine tabi tutulmuştur. Elde edilen bulgulara göre meslek mensuplarının yüzde 95.2'sinin bağımsız denetçi belgesine sahip olmadıkları; buna karşın, yüzde 85'inin bağımsız denetçilik konusunda daha önce bir eğitim almadığı ancak yüzde 80'inin Kamu Gözetim Kurumu tarafından düzenlenen eğitimlere katılmak istediklerini belirttikleri tespit edilmiştir. Ayrıca, meslek mensuplarının bağımsız denetime yönelik görüşlerinin yaşa, eğitim durumuna ve faaliyet gösterilen il faktörlerine göre değişiklik gösterdiği; ancak cinsiyet ve mesleki tecrübe faktörlerine göre anlamlı bir şekilde değişiklik göstermediği sonucuna ulaşılmıştır.

With the rapid advancements in technology, particularly in the realm of automation and robotics, auditing processes have undergone significant transformations. These changes have not only impacted the efficiency and accuracy of auditing processes but have also raised concerns about the future of jobs and the necessary skills in this field. This research examines the effects of robotic process automation on auditing and seeks to answer the question of how these technologies can assist in improving auditing processes while also presenting certain challenges. The findings indicate that robotic process automation enables auditors to focus on deeper analyses and risk assessments by reducing the time and costs associated with repetitive tasks. Additionally, this technology can enhance accuracy in information processing and facilitate real-time monitoring of operations. However, these advancements also bring challenges, including the reduction of traditional jobs and the changing nature of job roles. This necessitates a reconsideration of the structure of auditing teams and the development of new training programs to enhance human skills in this domain. Ultimately, based on the findings, it can be concluded that robotic process automation not only contributes to improved efficiency and accuracy in auditing but also necessitates fundamental changes in job structures and required skills. The creation of a “smart auditor”, which combines human judgment with advanced algorithms, could provide an appropriate response to these challenges.

Recent advancements in digital technology have ushered in the emergence of Robotic Process Automation within the field of auditing. This technology enhances the efficiency and accuracy of auditing operations by automating repetitive and time-consuming tasks, thereby shifting the role of auditors from routine activities to more analytical and strategic functions. The aim of this study is to investigate the impacts of Robotic Process Automation on auditing. By examining scholarly resources from 2013 to 2025, including research articles and technological documentation, the findings of the research clearly indicate that RPA leads to significant improvements in operational efficiency, accuracy, and consistency in auditing processes through the automation of repetitive tasks. Furthermore, the results substantiate the notion that RPA acts as a key driver in shaping the future of auditing by enhancing productivity, reducing errors, and increasing compliance with regulations. This technology enables auditors to focus on strategic analyses rather than mundane tasks. However, challenges such as the complexity of integration with existing systems, workforce resistance, and security concerns have impacted its widespread adoption. It is anticipated that the integration of RPA with artificial intelligence and machine learning will enhance capabilities such as financial forecasting and intelligent decision-making.

The widespread use of cryptographic assets in the business world and the requirement of business units to provide audited financial statements have turned the audit of these assets into a big challenge. From the point of view of the auditors, cryptographic assets have a certain risk that originates from the lack of sufficient knowledge, how to value them and the absence of transparent standards. Therefore, auditors are faced with various challenges in the field of cryptographic assets audit, and in order to accept or not accept business owners who use these assets in their operations, they must have a correct understanding of the nature of such assets and the challenges associated with them. While reviewing the literature related to cryptographic assets, the types of these assets, the pricing method, the types of audit models of these assets, and the challenges they face, and offers suggestions to deal with the said challenges. The results of the present study will help the developers of standards to develop and provide clear guidelines in the field of cryptographic assets, and also reduce the challenges faced by professionals.

Objective
This study aimed to identify and rank the challenges, key limitations, and maturity strategies of critical accounting and the quality of social benefits using a grounded theory approach. Accounting maintains a high level of accuracy and correctness in its professional services, and its ethical decision-making is necessary to obtain a fair, efficient capital market and optimal allocation of resources (Sepehri & Pak Maram, 2015). In the last twenty years, due to the phenomenon of globalization, the ever-increasing evolution of customer needs, and technological changes, the accounting literature has become highly specialized, and sometimes different parts of it have overlapped with each other, leading to the emergence of new concepts such as critical accounting (Ferri et al., 2016). Critical theory in accounting and its development in the modern era face numerous challenges and complexities. The fact that accountants have an inherent duty to respond to the general public is an inevitable issue and is one of the main principles of impartiality (Riahi-Belkaoui, 2002). In addition, the continuation of the life of any profession and the employment of its members depend on the quality of services, trust, accreditation level, and social and moral capital, each of which is essential to maintain (Rouzbakhsh et al., 2023). The maturity of critical accounting, while evolving democratic processes and institutions, encourages them to promote justice in areas related to the economy, society, and the environment through the focused development of accounting practices and equal accountability to all users of accounting (Sepasi & Ramzani, 2020). In the institutional sense, accounting is usually seen in the exclusive financial accounts of companies or the total national accounts of the government (Perkiss et al., 2022).
Providing social benefits is the main goal of most governments and organizations, and the quality of social benefits is one of the most important dilemmas of human society (Safarzadeh Bandari & Jodaki Chegini, 2021). Accounting information may not be easily thought of as a natural tool for social movements. Critical theory in accounting can best provide an understanding of individuals, organizations, and societies, so it is important to accept a critical perspective in accounting (Baker & Bettner, 1997). Based on this view, the practice of accounting tends to support the economic, social, and political structure, as well as reduce the unequal distribution of power and wealth in society. Scholars question the critical view of the objectivity or neutrality of accounting information, arguing that accounting serves to create or legitimize certain social structures (Mohseni et al., 2018). On the other hand, one of the main goals of financial reporting is to provide useful information for decision-making by stakeholders. For this purpose, it is very important to provide appropriate financial information and solve problems related to the relationship between costs and social benefits (Vafaeipour et al., 2021). Determining the factors affecting the maturity of critical theory in accounting and the quality of social benefits, considering the business environment of companies and their relations with the government and society, is very necessary and important to achieve an effective accounting system for the consolidation of power and wealth in society. Based on this, the current research was conducted to identify and rank the challenges, key limitations, and maturity strategies of critical accounting and the quality of social benefits

Objective
Auditing, a cornerstone of ensuring the reliability, credibility, and transparency of corporate financial information, is vital to economic stability. The advent of information technology has revolutionized traditional auditing practices, rendering effective audits nearly impossible without technological integration. Artificial intelligence (AI) introduces both opportunities and challenges in accounting and auditing, particularly by enhancing data processing speed and quality. Although extensive research has explored AI’s role in auditing in developed countries, studies in developing nations, including Iran, remain limited. This study aims to evaluate AI’s potential to enhance auditing processes, focusing on its capacity to improve efficiency and quality across diverse economic contexts.
Methods
This applied study adopts a mixed-methods approach. The qualitative phase involved semi-structured interviews with 12 purposefully selected experts in auditing and AI, including members of the Iranian Association of Certified Public Accountants and academics. Interview data were analyzed using grounded theory through open, axial, and selective coding, with MaxQDA software employed for precise and efficient textual analysis. The quantitative phase utilized a survey of 200 auditors from various Iranian audit firms and organizations. The proposed model was validated using structural equation modeling (SEM) via SmartPLS to assess model fit indices

ABSTRACT
This study set out to examine audit quality and earnings management in Nigeria listed oil and gas companies. The specific focus of the study was to investigate the relationship between audit firm tenure and audit quality; assess the effect of audit committee on audit quality; and examine the relationship between audit quality and earnings management. This research work is hinged on agency and stakeholders theories. The data for this study were collected from the financial statements of the companies studied, journal articles, reports, periodicals, websites and magazines. The research study nine (9) oil and gas companies and covered a 20 (2000-2019) year period. The study adopted Ordinary Least Square method of data analysis to analyse the data collected and decisions were made from the statistical result. Conclusions of this study were made from the empirical findings. From the empirical result of this research this study concludes that there is significant negative relationship between audit quality and audit committee meeting. This means that as the audit committee meeting increase, audit quality tend to decreases. This study concludes among others that significant positive relationship exists between audit quality (AUQTY) and firm age (AGE); there is significant positive relationship between board size and audit quality; there is significant negative relationship between audit fee (FEE) and audit quality (AUQTY); there is significant negative relationship between earnings management (EMGT) and audit quality (AUQTY); there is significant positive relationship between cash flow from operation and audit quality; and  that there is significant negative relationship between liquidity ratio and audit quality. Therefore, this study recommends that firms should find a better way to monitor statutory audit rather than increasing meetings of audit committee; that firms should have on its board members a reasonably enough numbers that will help to monitor preparation and presentation of financial statements; government also should ensure that all firms comply with minimum number of board members; and that firms should work towards ensuring audit quality to minimize earnings management. Government should not relent in ensuring that financial statements of companies comply with all relevant laws and regulations.

(BIST)'e kote olan işletmelerin denetim raporlarında bulunan kilit denetim konu sayıları ile denetim rotasyonu ve denetim gecikmesi arasındaki ilişki ele alınmıştır. Çalışmada denetim rotasyonu; denetim firmalarının rotasyonu ve sorumlu denetçinin rotasyonu olmak üzere iki açıdan incelenmiştir. Denetim gecikmesinin belirlenmesinde mali yıl sonu kapanışı ile denetim raporunun sorumlu denetçiler tarafından imzalanmasına kadar geçen süre dikkate alınmıştır. Değişkenler arasındaki ilişki panel veri analizi yöntemi ile test edilmiştir. Çalışma iki model üzerinden gerçekleştirilmiştir. Birinci modelde kilit denetim konu sayıları ile denetim firması rotasyonu incelenirken, ikinci modelde ise kilit denetim konu sayıları ile sorumlu denetçi rotasyonu ele alınmıştır. Modellerden elde edilen sonuçlara göre kilit denetim konu sayıları ile denetim firma rotasyonu, sorumlu denetçi rotasyonu ve denetim gecikmesi arasında anlamlı bir ilişki bulunamamıştır. Çalışmanın gerek ele aldığı konu gerekse ulaştığı sonuçlar açısından özgün olduğu ve literatüre önemli katkılar sunacağı düşünülmektedir.

Bu çalışmanın amacı; yönetsel
yetenek, finansal başarısızlık ve işletme
sürekliliğinin denetim ücreti üzerindeki
etkisinin incelenmesidir. Bu amaçla Borsa
İstanbul’da işlem gören 217 şirketle ilgili 433
gözlem üzerinden analiz yapılmıştır.
Çalışmada çoklu regresyon analizi
kullanılmıştır. Elde edilen bulgulara göre
yönetsel yetenek ve finansal başarısızlık ile
denetim ücreti arasında pozitif yönlü ilişki
tespit edilmiştir. Buna karşın işletmelerin
sürekliliği ile finansal başarısızlık ve yönetsel
yetenek arasındaki ilişkiyi ölçen katsayı ile
denetim ücreti arasında negatif yönlü ilişki
tespit edilmiştir. Ayrıca iş karmaşıklığı ve
denetçi türünün denetim ücreti üzerinde
etkisinin olduğu bulunmuştur. Çalışmanın
bulguları, denetim hizmetinin
fiyatlandırılmasında denetçiler ve işletme
yöneticilerine faydalı olacaktır. Bu çalışma,
Türkiye’de yönetsel yetenek, finansal
başarısızlık ve işletme sürekliliğinin denetim
ücreti üzerindeki etkisinin ölçülmesine yönelik
ilk çalışmadır.

Objective
Auditors have a degree of flexibility in choosing the wording and phrasing of Emphasis of Matter (EOM) paragraphs in audit reports, and their content is often influenced by interactions between auditors and client managers during the drafting process. This study examines the relationship between management ability and the tone of EOM paragraphs. The primary objective is to provide empirical evidence on the extent to which auditors utilize the tone of their reports to convey their perspectives on financial statement items to financial statements users and how client characteristics, particularly managerial ability, influence the tone adopted in audit reports.
Methods
The study analyzes the tone of 2,104 EOM paragraphs from audit reports issued for 179 firms listed in Tehran Stock Exchange (TSE) over the period 2016 to 2023. It applies Natural Language Processing (NLP) approach leveraging the GPT-4 API and a Python-based script specifically developed for this purpose. This script and the GPT prompt were configured to output the percentages of positive, negative, and neutral tones for each paragraph, as well as classify each paragraph into one of the three categories: positive, negative, or neutral. To measure firms efficiency and managerial ability, the study uses the Demerjian, Lev, and McVay (2012) model. The research hypotheses are tested using Tobit and logistic regression models.

Objective
Since 2022, the implementation of Audit Standard No. 701, titled "Communication of Key Audit Matters" in the Independent Auditor's Report, has been mandatory in Iran. According to this standard, the auditors must communicate their judgment regarding what constitutes a Key Audit Matter (KAM). Given the judgmental nature of the disclosure of the client's Key Audit Matters by the auditor, the importance of this issue lies in whether the matters outlined in Standards 701, 706, and 570 are sufficiently clear and appropriate for auditors to classify the identified issues correctly as KAMs, emphasis-of-matter paragraphs, or going concern uncertainties. This research examines the adequacy and accuracy of classifying the requirements of Audit Standard 701 (disclosure of Key Audit Matters) in comparison to Standard 706 (emphasis-of-matter and other explanatory paragraphs in the Independent Auditor's Report) and Standard 570 (going concern).
Methods
This applied research is based on a survey of members of the Iranian Association of Certified Public Accountants (IACPA). The study employs a cross-sectional method with a sample size of 128 auditors and utilizes a researcher-developed questionnaire. The collected data is analyzed using the Z-test to assess auditors' confusion in interpreting and accurately classifying the issues outlined in the aforementioned standards.

Objective
The objective of financial statements is to provide useful information to users for making economic decisions. High-quality information improves resource allocation and enhances market efficiency. The reliability and quality of financial statements are verified by auditors. In other words, auditors enhance financial reporting quality through high-quality audit services. Previous research shows that there is no reliable proxy for evaluating the quality of audit services. In the literature, auditor size (due to the independence and competence that a larger size offers) is commonly used as a proxy for audit quality. However, some studies have questioned this theory, known as the "auditor size theory." Audit firm size is primarily characterized by Big N membership. Since Big N firms have not operated in Iran since the Islamic Revolution in 1979, Iranian researchers lack a mechanism to distinguish high-quality auditors. This study uses audit firm revenue as a proxy for auditor size and aims to test whether the revenues of audit firms in Iran are reliable indicators of the quality of their work.
Methods
The data from companies listed on the Tehran Stock Exchange between 2015 and 2020 have been used. To measure audit quality, seven different criteria have been employed: type of audit opinion, number of clauses and non-recurring clauses in the audit report, audit failure, accrual management, accrual quality, and accounting conservatism. This study focuses only on private TAFs because the Iranian Audit Organization (IAO) and Mofid Raahbar Audit Firm (MRAF), as state audit firms, have a monopolistic market share in auditing state-owned enterprises. Therefore, client firms audited by the IAO and MRAF have been excluded. In total, the final sample of this study includes 1,188 firm-year observations.

Objective
The transition toward International Financial Reporting Standards (IFRS) has emphasized the role of fair value in financial reporting. To determine fair value in financial reports, preparers rely on observable market-based inputs and unobservable inputs derived from the reporting entity’s assumptions. Given the extensive reliance on professional judgment in determining fair value, particularly following the approval of Iranian Accounting Standard No. 42, and the lack of operational guidelines for its implementation, this study aims to develop a systematic framework for professional judgment in fair value measurement to enhance the preparation of financial information in Iran.
Methods
This study utilized a combination of systematic literature review and fieldwork methods. Data were collected through semi-structured interviews with 10 Iranian accounting and auditing experts from four groups—valuers, auditors, preparers, and regulators—conducted between the beginning and end of August 2023. Additionally, a structured questionnaire based on fuzzy logic was administered to 30 experts from the same groups, and the Delphi method was applied to analyze the results. The Best-Worst Method (BWM) was also used to assess the significance and prioritize the components of the framework with input from 8 experts. The Kruskal-Wallis statistical test was employed to compare the views of the four groups, and follow-up interviews with 5 experts were conducted to evaluate the internal validity of the findings.

Objective
The theoretical framework of management accounting encompasses the principles and concepts used to prepare and interpret financial information for managers. This framework assists accountants in preparing financial information aligned with organizational objectives and aids managers in accurately interpreting this information for effective decision-making. Additionally, it enhances the efficiency and quality of financial information and increases trust in organizations. Therefore, providing a coherent model for developing the theoretical framework of management accounting is crucial. Accordingly, this research aims to elucidate the importance of the theoretical framework of management accounting and propose an appropriate model for its development. Hence, the primary issue addressed in this study is to determine what model can be prescribed for developing the theoretical framework of management accounting.
Methods
In this research, both field and library methods were utilized to implement a grounded theory approach aimed at identifying core categories, causal conditions, contextual conditions, strategies, intervening conditions, and outcomes for developing the research model in 2023. The study population includes experts in management accounting, university professors in the field of accounting, and other scholars in management accounting from both domestic and international contexts, whose teaching and research areas closely align with the subject of this research and who have encountered it in their work. A purposive snowball sampling approach was employed for sample selection in this study. To extract the components influencing the development of the theoretical framework of management accounting, and given the lack of a coherent model in the related literature, a systematic review of theoretical foundations and semi-structured interviews with 13 experts from both domestic and international contexts were conducted. This approach aimed to address the weaknesses of existing theoretical foundations and ensure the identified categories reached a saturation stage.

Objective
In recent years, the rapid advancement of technology has significantly reduced information distortions and eased restrictions on accessing information. Accounting is one of the fields most influenced by these changes. Emerging technologies, such as artificial intelligence, blockchain, and cloud computing, have improved data quality and increased the speed of access to information. Therefore, identifying these technologies and evaluating their efficiency has become essential for survival in the current information age. This research aims to identify the effective dimensions of these new technologies on the accounting profession to enhance its capabilities and increase efficiency in real-time decision-making.
Methods
This research is qualitative, applied in its objectives, descriptive in methodology, and employs a survey approach. By adopting a systematic approach and considering the study's exploratory nature, this research aims to identify and analyze the significant effects of new technologies on the accounting profession. It also highlights the necessity of systematically and methodically analyzing the effective dimensions of these technologies and integrating the findings of previous studies that have addressed this subject. The qualitative meta-synthesis method of Sandelowski and Barroso, consisting of seven stages, was utilized to achieve this objective. The sample included 40 articles selected from the research period spanning March 2019 to October 2020. After extracting the effective dimensions of these new technologies using the meta-synthesis method, the impact coefficient of each dimension was determined through the Shannon Entropy method based on a content analysis approach. Finally, the categorized components were ranked using the SWARA method.

Objective
The growth of companies has introduced regulatory and oversight challenges, primarily due to the lack of continuous supervision by shareholders within these organizations. Although auditors’ responsibilities are defined, their thought patterns may not always align with the public interest. They sometimes pursue personal objectives instead, resulting in a phenomenon called the alignment of auditor and client interests. Given the limited research on thought patterns and competition in the Iranian audit market, this study explores the significance of independence and public interest protection in combating financial fraud and ensuring financial health in reports. Additionally, it examines how the absence of international auditing firms may heighten the alignment of interests between clients and auditors, focusing on the role of post-materialism in these dynamics.
Methods
This research employs a descriptive and correlational design to analyze the relationships between various variables. The statistical population for distributing the questionnaires in this study includes auditors working in private audit firms and the Iran Auditing Organization. Data on auditor-client interest alignment, public interest protection, and independence were collected using the Barrainkua & Espinosa-Pike (2017) questionnaire, while auditor post-materialism was assessed through the Giacalone & Jurkiewicz (2004) questionnaire. A total of 309 completed questionnaires were collected in 2022, and structural equation modeling was deployed for data analysis.

Bu çalışmanın amacı, muhasebe hileleriyle mücadelede teknoloji ve yazılımların rolünü, Gine ve Türkiye örnekleri üzerinden incelemektir. Günümüzde ekonomik ve finansal suçların küresel ölçekte artış göstermesi, işletmeleri denetim ve kontrol süreçlerinde çeşitli zorluklarla karşı karşıya bırakmakta ve hilenin önlenmesi ile tespitine yönelik dijital çözümlerin kullanımını zorunlu hale getirmektedir. Ölçekleri ne olursa olsun, işletmeler yasadışı uygulamalara karşı savunmasız kalmakta ve bu durum, finansal istikrarlarını ve kurumsal itibarlarını ciddi şekilde tehdit etmektedir. Bu çalışma, Gine ve Türkiye'de uygulanan stratejileri analiz ederek, teknolojik çözümlerin muhasebe ve finans süreçlerinde şeffaflığı artırma, kamu güvenini tesis etme ve süreçlerin bütünlüğünü koruma üzerindeki etkilerini ortaya koymayı amaçlamaktadır. Dijital inovasyonun finansal işlemlerin güvence altına alınmasındaki merkezi rolüne vurgu yapan bu araştırma, karar alıcılar ve sektör profesyonellerine yönelik somut öneriler sunarak, iç kontrol mekanizmalarının güçlendirilmesine ve finansal yönetişim uygulamalarının iyileştirilmesine katkı sağlamayı hedeflemektedir.

Son yillarda basta ABD ve bazi Avrupa ulkelerinde yasanan finansal skandallar denetime olan guveni zedelemis ve bazi onlemler alma geregini ortaya cikarmistir. Bu onlemlerin basinda, denetimin denetimi icin kamu gozetimi kurumunun olusturulmasi gelmektedir. Ulkemizde 02.11.2011 tarihinde Kamu Gozetimi, Muhasebe ve Denetim Standartlari Kurumu (KGK) olusturulmustur. KGK’nin kurulmasi ile birlikte, denetim standartlarini belirlemek, bagimsiz denetcileri ve denetim kuruluslarini yetkilendirmek ve bunlari denetlemek yetkisi yasa ile tek cati altinda toplanmistir.  Bu calismada, bagimsiz denetcilerin Kamu Gozetimi Kurumu ile ilgili goruslerinin belirlenmesi amaclanmistir.  Bu amac dogrultusunda, Gaziantep, Adiyaman ve Kilis’te faaliyet gosteren bagimsiz denetcilere bir anket uygulanmistir. Ankette, bagimsiz denetcilere KGK’nin calismalari ile ilgili dusuncelerini olcmek icin acik uclu sorular yoneltilmistir. Arastirma sonucunda, denetcilerin cogunlugunun kurumun calismalarini yetersiz bul...

Objective In recent years, numerous changes and developments have impacted the auditing profession and are expected to continue influencing it in the future. Advances in information technology and the impact of their tools on audits, new needs of audit users, new reporting and governance models, domestic and global economic and political events, etc., are examples of these changes. Evidence shows that the necessary changes in auditing are not keeping pace with the speed of these developments, resulting in delayed and mostly passive responses. To sustain the profession, improve service delivery, and enhance audit quality, it is crucial to respond to upcoming changes proactively and be prepared for the future by identifying and reacting to emerging trends. Otherwise, the auditing profession risks losing its status as a valuable service. Identifying the drivers of change is the first step in addressing these changes, allowing us to prepare for future events. Therefore, the purpose of this research is to systematically review the literature, classify the results, and interpret the findings to identify the future drivers of auditing. Methods This research is both practical and qualitative, conducted using a meta-synthesis approach. The process involved setting research questions, systematically reviewing the literature, screening the identified studies, extracting information from the articles, and analyzing and

This study presents novel evidence of gender differences in public sector audits. Auditors of public sector entities face lower litigation risks and lower market pressures than those of private entities. Thus, our analysis is more likely to capture gender differences in professional competence than in economic incentives. We test the study hypotheses regarding gender differences in 'qualifying' audit reports using a sample of Spanish public universities (2010-2020). We find that female and male auditors are equally likely to issue qualified opinions. However, their reasons for qualification differ, with women being more likely to qualify reports because of scope limitations. In joint audits, gender-diverse audit partners are more likely to increase scope limitations. These results suggest that women are more conservative than men are when assessing the impact of audit scope limitations, with no gender differences in responses to material misstatements.

In accordance with rapid change and development as a result of globalization "Turkish Commercial Code (Law Number 6762)" which has been valid since 1956, has been insufficient and was replaced by "Turkish Commercial Code (Law Number 6102)" on 1st July 2012. The Code was applied on 1st January 2013. New TCC athorized Public Oversight Accounting and Auditing Standards Authority (POA) to conduct regulations regarding accounting practice and reporting. Alterations have been done within some articles of TCC since it came into effect. In this study, we focused on TCC's innovations related to accounting and auditing, complications it has caused and solution offers regarding these complications.

This study aims to evaluate the impact of industrial specialization of the external auditors, analytical review, and continuous review process on the underlying audit risks. The external audit firms placed in Khartoum city of Sudan were taken as the population of the research, and from this, a sample of 40 external auditors was selected randomly. A questionnaire was floated to all selected samples and was returned 100% valid to be incorporated in the research. SPSS software was used to evaluate the measures by using simple linear regression analysis. Scale reliability was tested by using Cronbach alpha test and found its value as 0.806 for the overall scale. The findings indicated that all the independent variables, such as industrial specialization of the external auditors, analytical review, and continuous review, help to reduce the audit risk by 10%, 23%, and 13%, respectively. In view of these findings, it is recommended that external auditors must take part in training and development activities in order to abreast of these requirements. Likewise, the clients are also advised to emphasize the industrial specialization of the external auditor while focusing on analytical review as well as continuous review.

This research is purposed to get emperical evidence about the interaction influence of earnings management and audit specialization on audit decision. The population of this research are all manufacturing companies consistently listed and active in Indonesia Stock Exchange from the year of 2016 to 2018. This research uses 86 samples of manufacturing companies selected through purposive sampling method resulting in 258 data to be analyzed using binary logistic regression. The result of this study indicates that the interaction between earnings management and audit specialization influence positive and significant on audit decision. Investors can make the auditor decision and auditor specialization as a consideration in investing. Auditor specialization can detect earnings management and auditors tend to give qualified opinion. The company's goal to do earnings management is to obtain an unqualified opinion. Audit specialization can reveal the existence of earnings management and ...

This research is purposed to get emperical evidence about the interaction influence of earnings management and audit specialization on audit decision. The population of this research are all manufacturing companies consistently listed and active in Indonesia Stock Exchange from the year of 2016 to 2018. This research uses 86 samples of manufacturing companies selected through purposive sampling method resulting in 258 data to be analyzed using binary logistic regression. The result of this study indicates that the interaction between earnings management and audit specialization influence positive and significant on audit decision. Investors can make the auditor decision and auditor specialization as a consideration in investing. Auditor specialization can detect earnings management and auditors tend to give qualified opinion. The company's goal to do earnings management is to obtain an unqualified opinion. Audit specialization can reveal the existence of earnings management and ...

In the United States, there are three types of government: local, state, and federal; Local and state governments meet the criteria of the Governmental Accounting Standards Board (GASB), and in particular the topics in Statements 34 and 44, which include the Comprehensive Annual Financial Report (CAFR), and the federal government, according to the Federal Accounting Standards Advisory Board (FASAB) are used for financial reporting. The common goal of financial accounting and reporting methods in state and local governments has been to provide information on the performance of government agencies to users of financial statements. These governments want to provide these users with an overview of the financial condition of these institutions on specific dates and a retrospective view of the results of their operations over a period of time (usually one year). The purpose of this article is to describe the perspectives on forward-looking information. Also show users of government financial statements how they can use this type of information to better assess the current financial health of each government, as well as its ability to meet its obligations in the future. On the other hand, the use of this information in companies and the capital market is also important and studies have shown that the disclosure of forwardlooking information, on the one hand reduces volatility in corporate stock returns and on the other hand is related to corporate accounting risk.

The main objective of the International Public Sector Accounting Standards Board (IPSASB) is to promote global public sector financial reporting by developing an accrual basis for governments and other public sector entities around the world. Understanding the views of the world's leading accounting bodies on the implementation of international public sector accounting standards is important. Therefore, this article presents the general issues as well as the costs and benefits of implementing this standard in Australia according to the statements of the Australian Accounting Standards Board (AASB). The AASB's focus is accrual accounting, used in Australia for many years in all sectors. What is important is IPSAS compliance with International Financial Reporting Standards (IFRS); Although each has a separate conceptual framework. users of public sector financial statements indicate that the AASB's current NFP entity standard-setting framework based on IFRS Standards is not providing sufficiently tailored information, such that public sector financial reporting does not meet the objective of financial reporting in the AASB's conceptual framework. However, it seems that the use of IPSAS in Australia will be beneficial when its economic costs do not outweigh its benefits.

The publication of the International Public Sector Accounting Standards (IPSAS) has led countries in different parts of the world to converge with it. In this regard, some leading countries and others have not yet taken action, given the possible effects of convergence and the changes that should take place. The European Union is no exception to this rule, and many countries in the EU, such as France, Finland, etc., still use cash or combined accounting. They have not yet moved on to accrual accounting, which is required to implement IPSAS. Of course, there are other issues such as the appointment of the European Public Sector Accounting Standards Authority (EPSAS), public debt management and financial sustainability assessment, which undermine the integration of EPSAS with IPSAS. Convergence may have fundamental consequences for the (monetary) EU, as public sector accounting and public finance are key elements of its institutional framework. This paper provides analysis and perspectives on the process of continuous harmonization of public sector accounting in Europe, attention to governance and its content, as well as its implications for the European economy and society.

Purpose: Organizations today operate in an uncertain, complex, and rapidly changing environment that necessitates the development of capabilities and capacities for competitive advantage. The aim of this research is to present a model for the development of technological startups to enhance the dynamics of extra-organizational navigation mechanisms. Methodology: The research adopts an exploratory objective and a mixed-method approach (qualitative-quantitative). The qualitative research population consists of experts and top managers of industrial companies listed on the stock exchange, with 20 purposively selected participants, and sampling continued until theoretical saturation was achieved.Within the quantitative segment, the sample comprises 500 individuals drawn from the academic faculty, senior executives, middle managers, and industry experts associated with firms listed on the Tehran Stock Exchange. The sample size of 217 individuals was determined using Cochran's formula for the period spanning 2012 to 2022. Findings: The results indicate that constraints on financial resources (research and development budgets) and risk-sharing, the transition towards the digital economy synchronized with regional and global developments, market penetration processes, increasing competitiveness, and the formation of an economic scale for product development, as well as social and cultural transformations such as the emergence of an educated middle class, underscore the necessity of strategic thinking in organizations commensurate with changes in the operating environment as key factors in the development of startups. Moreover, contextual and intervening factors include 10 and 5 categories, respectively, comprising macroeconomic conditions and constraints in attracting foreign investment, and the inherent complexity of innovation and commercialization, especially in advanced technology domains. Furthermore, strategies encompassing 16 components, including adopting an agile startup approach and risk-taking and crisis management. Additionally, consequential categories include creating value for businesses following a market-oriented approach through resource integration and product development. In the quantitative section, the conceptual research model was tested, and the research hypothesis was confirmed. Originality/Scientific Contribution: The research findings can contribute to enhancing competition among companies listed on the stock exchange, and it is expected that the establishment of extra-organizational navigation mechanisms will effectively assist in the implementation of the board of directors' tasks and compliance with legal requirements.

Purpose: The present study aims to conduct future research of the role of the determinants of managers' fraud, focusing on the diamond model of fraud.Methodology: To measure the types of fraud and indicators related to the diamond model of fraud from the Likert scale questionnaire which contains three parts (demography, types of fraud, and elements of the fraud diamond model) and 74 declarative sentences were used. Furthermore, SmartPLS Software and the structural equation modeling technique with the partial least squares approach were used to test the hypotheses.Findings: The opportunity side is considered as an influential component on different types of fraud. Moreover, the 'capability' side has an effect on managers' fraud through social engineering, misuse of resources (assets), and earning management with opportunistic purposes, and 'rationalization' is the side that influences on the components of non-application of methods in accounting standards by managers and misuse of resources. Additionally, 'pressure' (motivation) is the side that affects the component of fraud management through social engineering. the sides of the fraud diamond model are only efficient when wich is a matter of separation of management and ownership and no effective processes for the supervision of managers.Originality / Value: In the current research, it was noted that the reason for the occurrence of four types of fraud indicators in Iran What was it based on. The added value of this research is that in most of the articles conducted by the researchers, attention was paid to the fraud triangle model.

Bağımsız denetim raporlarına olan güveni artırmak amacı ile Amerika Birleşik Devletleri (ABD)’nde kritik
denetim konularının bağımsız denetim raporlarında belirlenmesini ve açıklanmasını gerekli kılan standart
yürürlüğe girmiştir. Aynı amaçla Türkiye’de ise, BDS 701 standardı uygulamaya konulmuştur. Bu iki standardın
gereği olarak bağımsız denetim raporlarında kritik/kilit denetim konularının açıklanması istenmiştir. Bu
çalışmada kritik ve kilit denetim konularının karşılaştırılması amaçlanmıştır. Bu amaçla ABD’de ve Türkiye’de
borsaya kote sigorta şirketlerinin 2017-2021 yılları arasındaki bağımsız denetim raporları incelenmiştir. Çalışma
kapsamında incelenen raporlarda ilk olarak belirlenen kritik/kilit denetim konularının neler olduğu tespit
edilmiştir. Sonrasında bu konuların belirlenmesinde hangi etkenlerin dikkate alındığı ve belirlenen konuların
denetim sürecinde nasıl ele alındıkları analiz edilmiştir. Çalışmada içerik analizi yöntemi kullanılmıştır. Yapılan
analizler sonucunda kritik/kilit denetim konularının belirlenmesinde benzer unsurların dikkate alındığı
görülmüştür. Bu unsurlar; konunun finansal tablolar açısından önemliliği, içerdiği önemli muhasebe tahminleri,
finansal raporlama açısından ileri derece teknik değerlendirme gerektirmesi ve aktüeryal tahmin ve yargıya dayalı
olmasıdır. İlgili standartların amaçlarının aksine incelenen denetim raporlarında kritik/kilit denetim konularıyla
ilgili yapılan açıklamalarda genellikle birbirinin aynısı ve kalıplaşmış ifadelerin kullanıldığı tespit edilmiştir.

The main objective of this study is to analyse the impact of auditor gender on audit fees, with a view to establishing whether there are any differences in audit price depending on the gender of the auditor. Motivation: The existence of a gender gap in audit fees is a problem. In order to try to reduce this gap, it is necessary to understand the determinants of audit fees according to gender. Design/Methodology/Approach: The sample under analysis is made up of 3217 unlisted Spanish companies. In order to fulfil our aim, an audit fee model is put forward, applying a multiple linear regression analysis differentiated by auditor gender. Main findings: The results point to an absence of any statistically significant association between audit fees and auditor gender. In contrast to other countries within the same context, Spanish female audit partners do not generate higher audit fees than their male counterparts; there is no female audit fee premium as there seems to be in other countries such as Belgium, France, Finland, China or the USA. Practical implications: Differences were found among the factors which determine audit fees; there tend to be fewer factors considered in audits signed by female auditors, with indicators related to the economic and financial situation of the company under audit excluded from the fees model. These results could be justified by differences between male and female auditors with respect to audit planning and efficiency. Novelty/Contribution: This paper is a contribution to the literature on gender in auditing, and offers up evidence on the impact of auditor gender on audit fees within a specific context that has not been studied in any depth, namely the Spanish auditing market for unlisted companies.

Swiss Sustainability Code: Empowering Audit Firms for Enhanced Sustainability
Reporting
In Switzerland, the Swiss Sustainability Code (SSC) stands as a cornerstone framework
guiding companies in their journey towards transparent and impactful sustainability
reporting. Integral to the effectiveness of the SSC are audit firms, which play a vital role
in ensuring the integrity and credibility of sustainability disclosures. This symbiotic
relationship between the SSC and audit firms not only fosters accountability but also
drives sustainable practices across the corporate landscape.
The Swiss Sustainability Code provides a comprehensive set of guidelines and
principles for companies to follow when disclosing their environmental, social, and
governance (ESG) performance. It outlines key areas of focus, such as corporate
governance, human rights, environmental stewardship, and stakeholder engagement,
which companies are encouraged to address in their sustainability reports.
Audit firms, with their expertise in financial reporting and assurance services, are wellpositioned
to assist companies in navigating the complexities of sustainability
reporting within the framework of the SSC. They offer invaluable support in verifying
the accuracy, completeness, and reliability of sustainability disclosures, ensuring
compliance with the principles outlined in the SSC.
One of the key responsibilities of audit firms regarding sustainability reporting under
the SSC is to conduct independent assessments of the processes and methodologies
used by companies to measure and report their ESG performance. Audit professionals
meticulously examine the data collection mechanisms, calculation methodologies, and
internal controls to validate the accuracy and consistency of sustainability metrics
disclosed by companies.
Moreover, audit firms evaluate the alignment of sustainability reporting practices with
the principles and requirements set forth in the SSC. They assess whether companies
have incorporated relevant sustainability issues into their strategic decision-making
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processes, engaged with stakeholders effectively, and established adequate
governance structures to oversee sustainability initiatives.
The involvement of audit firms in verifying sustainability reports under the SSC not only
enhances the credibility and transparency of corporate disclosures but also fosters trust
among stakeholders, including investors, customers, regulators, and the public. By
providing independent assurance on sustainability performance, audit firms contribute
to the reliability of information available to stakeholders, enabling informed decisionmaking
and fostering accountability.
Furthermore, audit firms play a proactive role in guiding companies towards
continuous improvement in sustainability reporting practices. They offer valuable
insights, recommendations, and best practices to help companies enhance the quality
and relevance of their sustainability disclosures, thereby driving positive environmental
and social impacts.
In conclusion, the Swiss Sustainability Code serves as a guiding framework for
companies seeking to integrate sustainability into their business practices and
disclosures. Audit firms, as trusted partners in the assurance process, play a critical role
in upholding the integrity and credibility of sustainability reporting under the SSC.
Together, they contribute to building a more transparent, accountable, and sustainable
corporate landscape in Switzerland and beyond.

BDS 320 "Bağımsız Denetimin Planlanması ve Yürütülmesinde Önemlilik'' Standardı ile BDS 450 "Bağımsız Denetimin Yürütülmesi Sırasında Belirlenen Yanlışlıkların Değerlendirilmesi'' standartları önemlilik konusunun temel düzenleyicileridir. BDS 320 önemliliğe ilişkin olarak işletmenin içinde bulunduğu sektörlere göre değişebilecek kıyaslama noktalarına değinmekle birlikte, standart bir hesaplama yöntemi önermediğinden, uygulamada denetçilerin mesleki muhakemesine göre farklı değerlendirmelerle önemlilik düzeyi hesaplanmaktadır. Bu çalışmada bağımsız denetimde önemlilik konusunun teorik çerçevesi ve uygulamada esas alınan temel ölçütler ortaya konulduktan sonra, önemlilik düzeyinin belirlenmesinde izlenebilecek yöntemler açıklanacaktır. Ayrıca BİST'te işlem gören ve BOBİ FRS kapsamında olan şirketleri denetleyen 30 denetim firmasıyla yüz yüze görüşmek suretiyle ve anket soruları göndererek gerçekleştirilen araştırmalar sonucunda önemlilik düzeyi ve bunun denetim sırasında yurt dışında ve Türkiye'deki uygulamalar hakkında bilgi verilmeye çalışılmıştır.

BDS 320 "Bağımsız Denetimin Planlanması ve Yürütülmesinde Önemlilik'' Standardı ile BDS 450 "Bağımsız Denetimin Yürütülmesi Sırasında Belirlenen Yanlışlıkların Değerlendirilmesi'' standartları önemlilik konusunun temel düzenleyicileridir. BDS 320 önemliliğe ilişkin olarak işletmenin içinde bulunduğu sektörlere göre değişebilecek kıyaslama noktalarına değinmekle birlikte, standart bir hesaplama yöntemi önermediğinden, uygulamada denetçilerin mesleki muhakemesine göre farklı değerlendirmelerle önemlilik düzeyi hesaplanmaktadır. Bu çalışmada bağımsız denetimde önemlilik konusunun teorik çerçevesi ve uygulamada esas alınan temel ölçütler ortaya konulduktan sonra, önemlilik düzeyinin belirlenmesinde izlenebilecek yöntemler açıklanacaktır. Ayrıca BİST'te işlem gören ve BOBİ FRS kapsamında olan şirketleri denetleyen 30 denetim firmasıyla yüz yüze görüşmek suretiyle ve anket soruları göndererek gerçekleştirilen araştırmalar sonucunda önemlilik düzeyi ve bunun denetim sırasında yurt dışında ve Türkiye'deki uygulamalar hakkında bilgi verilmeye çalışılmıştır.

İşletmelerin her daim varlığını sürdürebilmesi, karlılığını artırması
işletmelerin faaliyetlerinin doğru şekilde yapılmasına bağlı
olmaktadır. Bunun da özünü oluşturan iyi şekilde yapılan denetim
ve bu faaliyetleri gerçekleştiren denetçilerdir. Amaç işletmelerin
finansal tablolarının, sundukları bilgilerinin ve raporlarının
Uluslararası muhasebe standartlarına (İFRS) uygunluğunun
denetimidir.
İşletmelerde denetimin esas konularından birisini stoklar teşkil eder.
Stoklar olarak bildiğimiz kavram da üretim ve hizmet sürecinde
işletmenin tükettiği ilk madde, malzeme, üretim aşamasındaki yarı
mamul, satmak için ürettiği mamuller, ticari mallar hatta stok
kavramını tam kapsamasa da diğer stok hesabı altındaki yan ürün,
artık ve hurda gibi kalemlerdir.
Stok denetimindeki amaç bu varlık kalemlerinin fizikken işletmede
bulundurulduğu, kullanabilir veya satılabilir olduklarını göstermek
ve mali tabloların, stoklarla ilgili bilgilerin doğruluğun tespiti, doğru
olarak fiyatlandırıldıklarını saptamaktır.
Stok denetimini gerçekleştirmek için yapılanlar ise örgüt yapısının
belirlenmesi, sayımların gözlemlenmesi, sayımlardan sonra da
denetim çalışmalarının devam ettirilmesi, stok değerlemesinin
denetlenmesi ve en sonunda konsinye stok, alım ve taahhütlerdir.
Çalışmamızda bu konulara değinilmiş ve stok denetiminin önemi
daha geniş kapsamda anlatılmıştır.
Anahtar kelimeler: Denetim, denetim standartları, iç denetim, iç
kontrol, stoklar, stokların denetimi

The degee literature and corporate governance regulations suffer from a tight focus on audit
committee (AC) financial expertise as a mean of improving the AC’s oversight role. However,
there is a lack of evidence about other kinds of expertise that might be important for AC
effectiveness which could contribute to the quality of financial statements in Ethiopia. This study
examines whether AC industry expertise and AC legal expertise have an impact on audit quality
in a developing country (Ethiopia). Furthermore, the findings regarding the role played by
female directors and the peculiarity of the Ethiopian context creates a motive to examine the
effect of AC gender diversity on audit quality. By utilizing the previous review papers
observations, using two proxies to capture audit quality, and employing different estimation
methods, this study highlights the importance of AC industry expertise in ensuring high audit
quality. AC legal expertise and AC gender diversity have no significant effect on audit quality.
This study offers a valuable contribution to the literature, and also has implications for policymakers in Ethiopia and other countries with similar institutional environments to consider for
future regulatory reform.

The paper gives an overview of the results of a structured literature review. It covers archival studies on the relationship between non-audit services (NAS) fees and factual as well as perceived audit quality published in journals included in the accounting subject category of the SCImago Journal Ranking. It also includes a critical evaluation of the research methods applied in prior research and offers avenues for future research. The provision of NAS to audit clients creates threats to auditor independence. Consequently, regulators have focused on the simultaneous provision of audit and NAS for many years and restricted it over time. This paper aims to assess which regulatory actions are justified in light of related archival research findings. Overall, prior research does not clearly prove a negative impact of non-audit services on factual audit quality. However, it demonstrates a negative relationship between non-audit fees and audit quality perceptions. Moreover, it also reveals that tax consulting fees are less problematic.

Bu tez çalışmasının amacı, bağımsız denetim firmaları bünyesinde faaliyet
gösteren bağımsız denetim yöneticilerinin, sergiledikleri yönetsel etik olgusuna dair
deneyimlerini ve düşüncelerini belirlemek ve firma içinde gerçekleştirdikleri yönetsel
etik uygulamaların, bağımsız denetçilerin bağımsızlık düzeyi ile ne derece ilişkili
olduğunu ortaya koymaktır. Bu kapsamda bağımsız denetim faaliyetlerinde yönetsel
etik olgusuna ilişkin algılar, deneyimler ve uygulamalar, bağımsız denetim
yöneticilerinden elde edilen verilerle incelenmiştir. Bu tez çalışmasında; nitel araştırma
yöntemine başvurularak fenomenoloji deseninden yararlanılmıştır. Veriler, yarı
yapılandırılmış görüşme formu ile bağımsız denetim yöneticisi olan 8 katılımcıdan
toplanarak içerik analizi ile değerlendirilmiştir. Yapılan analizler sonucunda, üç tema
elde edilmiştir. Bu tez çalışması sonucunda, bağımsız denetim faaliyetlerinde şirket içi
usulsüzlükler, yakınlık ve yıldırma tehditleri gibi bağımsızlığa tehdit yaratan unsurların
yönetsel etik uygulamaların verimliliği için de tehdit oluşturduğu, bağımsız denetim
sektöründe regülatörlerin, yöneticilerin etik tutumunun, şirket içi bildirimlerin ve
eğitimin yönetsel etiği güçlendiren en önemli unsurları oluşturduğu, yönetsel etik ilke
ve uygulamaların bağımsız denetim faaliyetine sağladığı en önemli katkının
bağımsızlığın sağlanması, denetçinin tarafsızlığı, denetimin doğru yürütülmesi ve sır
saklama ilkesine uyumun sağlanması olduğu ve dolayısıyla yönetsel etik uygulamalar
ile denetçinin bağımsızlığı arasında pozitif yönlü bir ilişki olduğu sonucuna ulaşılmıştır.

and Finance. His research utilizes experimental methods to explore the limitations of information processing in financial, managerial, and audit settings. He explores projects that challenge conventional expectations with the potential to inform policy, theory, and practice.

This literature review evaluates 103 empirical research studies on the link between rotation and non-audit services on the one hand and their influence on earnings quality, audit quality and investor perceptions on the other hand. After the financial crisis 2008/09, regulators all over the world are aware of decreased stakeholder trust in earnings and audit quality. As a reaction, stricter rules on rotation and non-audit services by public interest entities (PIEs) have been implemented (e.g. in the European Union). However, the impact of these regulations on earnings and audit quality is still controversial. We briefly introduce the theoretical, normative and empirical audit framework that comprises an adequate structure of the state-of-the-art of empirical research in this field. We summarize the findings in each research area, while we split our rotation analysis in an audit firm and audit partner rotation and tenure and our dependent variables in earnings quality, audit quality a...

The views expressed in this comment letter are those of the participating members of the Auditing Standards Committee and do not reflect an official position of the American Accounting Association. In addition, the comments reflect the overall consensus view of the Committee, not necessarily the views of every individual member. This commentary was submitted to Current Issues in Auditing by the Standards Committee of the Auditing Section of the American Accounting Association and is published so as to more widely disseminate the work by this committee of the Auditing Section. While the commentary has been edited for grammatical and spelling errors, it is not subject to the journal's normal review process.

Örneklemenin farklı alanlardaki farklı uygulamaları gün geçtikçe artmaktadır. Tamsayım prosedüründe çok sayıda birimin gözlenmesi oldukça zaman almakta iken örnekleme ile daha az birim inceleneceğinden zamandan büyük miktarda tasarruf elde edilmektedir. Ayrıca, zamandan elde edilen tasarruf ile denetçi tarafından daha detaylı çalışma yapılarak hatalı bilgi elde etme olasılığı azalmaktadır. Çalışmada üretim sektöründe faaliyet göstermekte olan bir işletmenin muhasebe kayıtları incelemeye alınmıştır. Çalışmanın amacı, işletmenin deposunda bulunan stoklara ilişkin değerlendirme yapılarak fiziki sayım ile defter değerleri arasında herhangi bir farklılık olup olmadığının ortaya çıkarılmasıdır. Bu sebeple işletmenin stok kayıtlarında yer alan 900 ürün inceleme kapsamına alınmıştır. Stok kayıtlarında herhangi bir uyumsuzluk olması durumunda yaşanabilecek maddi kayıpların önüne geçmek adına denetim sisteminin etkinliği test edilmeye çalışılmıştır. Bu konuda denetçiye yardımcı olacak bir araç olan parasal birim örneklemesinden yararlanılmıştır. Araştırma sonucunda denetçinin tespit etmiş olduğu farklılıkların önemlilik faktörü çerçevesinde değerlendirmesi yapılarak en doğru kararın verilmesinde denetçiye sunulacak farklı karar alma prosedürlerinden bahsedilmiştir.

Denetçi raporu denetim sürecinin sonuçlarının direkt sunulduğu en bağımsız mecradır. Tarafsız, şeffaf ve güvenilir bilgiye olan ihtiyacın giderek artması, denetim standartlarının gerek denetçinin sorumlulukları gerekse görüş oluşturulması yönünde yenilenmesini gerektirmiştir. Uluslararası Denetim ve Güvence Standartları Kurulu (IAASB)'nun 2006 yılında ajandasına alarak başlattığı çalışmalar sonuçlanmış ve 15.12.2016 itibariyle yeni ve gözden geçirilmiş raporlama standartlarının yürürlüğe konulması yönünde karar alınmıştır. IAASB'nin bu süreçte yaptığı araştırmalar kullanıcıların denetçi raporunun sadece finansal tabloların ilgili standartlara olan uyum derecesini ifade eden görüş paragrafını okuduklarını ortaya koymuştur. Paydaşlar, IAASB'nin denetçi raporunun yeniden ele alınması kapsamındaki çalışmalarında, kendileri için daha kullanılabilir bilgi içeren ve daha bilgilendirici denetçi raporlarına olan ihtiyacını özellikle dile getirmiştir. Yeni raporlama standartları denetçi raporunda yer verilen kilit bulgular paragrafı ile denetçi raporunun okuyucularına işletme hakkında detaylı bilgiler vermekten ziyade gerçekleştirilen denetim süreci hakkında detaylı bilgi sunmayı amaçlamaktadır. Bu çalışmanın amacı UDS 701 çerçevesinde, yeni ve gözden geçirilmiş raporlama standartlarında yer alan kilit denetim bulgularının belirlenmesinden ve bu kapsamda açıklanacak uygun bilgilerin raporlanmasına kadar ki mesleki yargı sürecinin ortaya konulmasıdır.

Denetçi raporu denetim sürecinin sonuçlarının direkt sunulduğu en bağımsız mecradır. Tarafsız, şeffaf ve güvenilir bilgiye olan ihtiyacın giderek artması, denetim standartlarının gerek denetçinin sorumlulukları gerekse görüş oluşturulması yönünde yenilenmesini gerektirmiştir. Uluslararası Denetim ve Güvence Standartları Kurulu (IAASB)'nun 2006 yılında ajandasına alarak başlattığı çalışmalar sonuçlanmış ve 15.12.2016 itibariyle yeni ve gözden geçirilmiş raporlama standartlarının yürürlüğe konulması yönünde karar alınmıştır. IAASB'nin bu süreçte yaptığı araştırmalar kullanıcıların denetçi raporunun sadece finansal tabloların ilgili standartlara olan uyum derecesini ifade eden görüş paragrafını okuduklarını ortaya koymuştur. Paydaşlar, IAASB'nin denetçi raporunun yeniden ele alınması kapsamındaki çalışmalarında, kendileri için daha kullanılabilir bilgi içeren ve daha bilgilendirici denetçi raporlarına olan ihtiyacını özellikle dile getirmiştir. Yeni raporlama standartları denetçi raporunda yer verilen kilit bulgular paragrafı ile denetçi raporunun okuyucularına işletme hakkında detaylı bilgiler vermekten ziyade gerçekleştirilen denetim süreci hakkında detaylı bilgi sunmayı amaçlamaktadır. Bu çalışmanın amacı UDS 701 çerçevesinde, yeni ve gözden geçirilmiş raporlama standartlarında yer alan kilit denetim bulgularının belirlenmesinden ve bu kapsamda açıklanacak uygun bilgilerin raporlanmasına kadar ki mesleki yargı sürecinin ortaya konulmasıdır.

Uluslararası Denetim Standartları kapsamında bağımsız denetim risk odaklı bir yaklaşım ile yürütülmektedir. Bu anlayış çerçevesinde iş süreçlerinde finansal tablolarda önemli yanlışlığa sebep olabilecek yapısal riskler belirlenir, işletmenin bu riskleri yönetebilmek için geliştirdiği kontroller tespit edilir ve bu kontrollerin test edilmesi suretiyle de önemli yanlışlık riski değerlendirilmiş olur. Bağımsız denetçinin uygulayacağı müteakip denetim prosedürlerinin kapsam ve içeriği belirlenmiş olan önemli yanlışlık riskine göre şekillenir. Uluslararası İç Denetim Standartları çerçevesinde yürütülen bir iç denetim çalışmasında da iş süreçlerindeki riskler ve ilgili kontroller değerlendirilir, mevcut ve potansiyel riskler için öneriler geliştirilir ve bu değerlendirme sonucunda denetim planındaki öncelikli alanlar belirlenir. Farklı bakış açılarıyla yürütülüyor olmasına rağmen, her iki denetimde de risk odaklı bir denetim anlayışı vardır ve özellikle iş süreçlerinin incelenmesi, risklerin ve kontrollerin belirlenerek test edilmesi aşamalarında benzer çalışmalar yürütmektedirler. Dolayısıyla, bağımsız denetçi ve iç denetçi arasındaki işbirliği, verimliliği artıracak, kaynak israfını önleyecektir. Bağımsız denetim standartları, bağımsız denetçilerin iç denetçi çalışmalarından faydalanmaları konusunda gerekli düzenlemeleri yapmıştır. Bu çalışma ile Türkiye'de denetim şirketleri üzerinden bir anket çalışması yapılarak bu işbirliğinin ne düzeyde olduğu, bağımsız denetçilerin iç denetçi çalışmalarından denetim sürecinin hangi aşamasında ve ne kapsamda faydalandığı ortaya konmaya çalışılmıştır.

Bağımsız denetim; işletmelerin faaliyetleri sonucu ortaya çıkan finansal durumların önceden belirlenmiş ilke ve standartlara uygunluğunun belirlenmesi ve gerçeğe en uygun şekilde yansıtılıp yansıtılmadığı konusunda değerlendirme yapılması sürecidir. Bu süreci işleten denetim firmaları ve denetçiler yıllar boyu kendi kendini düzenleyen bir sistemin içinde faaliyet göstermiştir. 2000’lerin başlarından itibaren ortaya çıkmaya başlayan finansal skandallar, finansal raporlamaya ve finansal raporların denetimine duyulan güvenin sarsılmasına neden olmuştur. Dolayısı ile bağımsız denetim mesleğinin denetlenmesi, teftiş edilmesi veya gözetlenmesi amacıyla bir düzenleme yapılması gerektiği ortaya çıkmıştır. ABD'de 2002 tarihli Sarbanes-Oxley Yasası ile başlayarak, denetim mesleğinin kendi kendini düzenlemesinden bağımsız gözetime doğru küresel bir hareket olmuştur. Bu hareket kısaca Kamu Gözetimi Kurumu (KGK) olarak adlandırdığımız, Halka Açık Şirketler Muhasebe Gözetimi Kurullarının kurulmasına neden olmuştur. Bugün ABD başta olmak üzere İngiltere’de Japonya’da Türkiye’de ve AB ülkelerinde ulusal KGK faaliyet göstermektedir. Söz konusu bağımsız gözetimin temel amacı, yatırımcılara, borç verenlere, denetim komitelerine, düzenleyici kurumlara, diğer paydaşlara ve kamuoyuna diğer konuların yanı sıra denetçiler ve denetim piyasası hakkında ilgili ve güvenilir bilgi sağlamaktır (CFRR, 2018). Bağımsız gözetimin ortaya çıkmasından önce, yatırımcılar, denetim komiteleri, düzenleyiciler ve diğer ilgili taraflar, denetçiler ve denetim piyasası hakkında değerlendirme yapmak ve karşılaştırmak konusunda genellikle çok az bilgiye sahipti. Bazı ülkelerde akran değerlendirmesi uygulaması olmakla birlikte düşük seviyedeki etkinliği ve yaygın olmayışı istenilen faydayı sağlamakta yetersiz kalmaktadır. Bağımsız denetim faaliyetleri doğası gereği gizlilik gerektiren bir meslek olmakla birlikte; bu gizliliğin şeffaflığı ortadan kaldıracak boyutlara gelmesi nedeniyle yaşanan finansal skandallar, denetim firmalarının şeffaflık anlayışlarının ve hesap verebilirliklerinin geliştirilmesi ihtiyacını ortaya çıkarmıştır. Yapılan çeşitli araştırmalar ve anketler, denetimin gözetimi yoluyla denetim firmalarının güvenilirliğini artırmak, paydaşların bu şirketlerin mali tablolarına dayalı olarak bilinçli kararlar vermelerini sağlarken, kamu gözetiminin denetim kalitesini artıracağını ortaya koymaktadır. Bu çalışmanın amacı kamu gözetim kurumlarının inceleme ve gözetim görevlerini yerine getirirken denetim firması büyüklüğünün, inceleme sonucuna etki eden bir etken olup olmadığının ortaya konmasıdır. Bu amaçla 2016-2020 yılları arasında ABD örnekleminde kamu gözetimi kurumu tarafından gerçekleştirilmiş ve halka ilan edilmiş olan 643 adet inceleme ve gözetim faaliyeti incelenmiştir. Söz konusu incelemeleri ve bulgularını içeren bu araştırmanın girişi takip eden ilk kısmında kamu gözetim kurumlarının inceleme ve gözetim görevi ile ilgili yasal düzenlemeler açıklanmış olup, takip eden kısımda araştırma konusu ile ilgili literatür özeti sunulmuştur. Ardından kamu gözetiminde denetim firması büyüklüğünün bir fark yaratıp yaratmadığına dair yapılan nitel analiz, elde edilen bulguların yorumlanması ve sonuç kısmı ile çalışma tamamlanmıştır.