Bağımsız denetçiler için etik kurallar ve kalite güvence sistemi ilişkisi
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Dosyalar
Tarih
2022
Yazarlar
Dergi Başlığı
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Cilt Başlığı
Yayıncı
Aksaray Üniversitesi Sosyal Bilimler Enstitüsü
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Bu çalışmanın amacı, bağımsız denetim, muhasebe meslek etiği ve kalite güvence kavramlarını açıklayarak bağımsız denetçiler için etik kuralların kalite güvence ile ilişkisini incelemek amacıyla yapılan araştırmada nicel araştırma yöntemlerinden genel tarama modeli kullanılmıştır. Araştırmanın örneklemi, Adana'nın merkez ilçeleri olan Seyhan, Yüreğir, Çukurova ve Sarıçam'da aktif olarak mesleğini icra eden 76 bağımsız denetçidir. Araştırmada veri toplama aracı olarak anket formu kullanılmıştır. Anket formunda araştırmaya katılan bağımsız denetçilerin demografik bilgileri ile mesleki bilgilerinin tespit edilmesi amacıyla sorulmuş 8 soru yer almaktadır. Veri toplama aracının ikinci bölümünde araştırmaya katılanların meslek etiği ve etik kurallara ilişkin görüşlerinin alınması amacıyla Gümrah (2017) tarafından geliştirilen ve toplam 23 sorudan oluşan anket kullanılmıştır. Bağımsız denetçilerin denetim kalitesine yönelik düşüncelerinin tespit edilmesi amacıyla da Göğer (2006) tarafından geliştirilen veri toplama aracının 10 maddesi kullanılmıştır. Araştırma verileri SPSS 24.0 istatistiksel veri değerlendirme programı ile analiz edilmiştir. Analizlerde anlamlılık düzeyi p=0.05 olarak alınmıştır. Araştırma sonucunda, bağımsız denetçilerin meslek etiği konusundaki bilgi düzeylerinin yüksek olduğu, bu konuda eğitimlere katıldıkları, meslek etiği konusunda tarafsızlık ve mesleki yeterliğin çok gerekli olduğu, eğitim yetersizliğinin, değer ve önceliklerinin meslek etiğinin önündeki en önde gelen olumsuz faktör olduğu belirlenmiştir. Araştırmada ayrıca erkek denetçilerin meslek etiğini uygulama ve denetim kalitesine yönelik tutumlarının kadın denetçilere göre daha yüksek olduğu, meslek etiğini uygulama ve denetim kalitesinde yaş, eğitim durumu, unvan, çalışma şekli gibi faktörlerin etkili olduğu sonucuna ulaşılmıştır.
The aim of this study is to explain the concepts of independent auditing, professional accounting ethics and quality assurance and to examine the relationship between ethical rules and quality assurance for independent auditors. The sample of the research is 76 independent auditors who are actively working in Adana's central districts, Seyhan, Yüreğir, Çukurova and Sarıçam. Questionnaire form was used as data collection tool in the research. In the questionnaire form, there are 8 questions asked in order to determine the demographic information and professional knowledge of the independent auditors participating in the research. In the second part of the data collection tool, a questionnaire consisting of 23 questions developed by Gümrah (2017) was used in order to get the opinions of the participants on professional ethics and ethical rules. In order to determine the opinions of independent auditors on audit quality, 10 items of the data collection tool developed by Göger (2006) were used. Research data were analyzed with SPSS 24.0 statistical data evaluation program. The level of significance in the analyzes was taken as p=0.05. As a result of the research, it has been determined that the level of knowledge of the independent auditors on professional ethics is high, they attend trainings on this subject, objectivity and professional competence in professional ethics are very necessary, lack of education, values and priorities are the leading negative factors in front of professional ethics. In the study, it was also concluded that the attitudes of male auditors towards the application of professional ethics and audit quality were higher than that of female auditors, and that factors such as age, education level, title, working style were effective in the application of professional ethics and audit quality.
The aim of this study is to explain the concepts of independent auditing, professional accounting ethics and quality assurance and to examine the relationship between ethical rules and quality assurance for independent auditors. The sample of the research is 76 independent auditors who are actively working in Adana's central districts, Seyhan, Yüreğir, Çukurova and Sarıçam. Questionnaire form was used as data collection tool in the research. In the questionnaire form, there are 8 questions asked in order to determine the demographic information and professional knowledge of the independent auditors participating in the research. In the second part of the data collection tool, a questionnaire consisting of 23 questions developed by Gümrah (2017) was used in order to get the opinions of the participants on professional ethics and ethical rules. In order to determine the opinions of independent auditors on audit quality, 10 items of the data collection tool developed by Göger (2006) were used. Research data were analyzed with SPSS 24.0 statistical data evaluation program. The level of significance in the analyzes was taken as p=0.05. As a result of the research, it has been determined that the level of knowledge of the independent auditors on professional ethics is high, they attend trainings on this subject, objectivity and professional competence in professional ethics are very necessary, lack of education, values and priorities are the leading negative factors in front of professional ethics. In the study, it was also concluded that the attitudes of male auditors towards the application of professional ethics and audit quality were higher than that of female auditors, and that factors such as age, education level, title, working style were effective in the application of professional ethics and audit quality.
Açıklama
Anahtar Kelimeler
Muhasebe, Denetim, Etik, Kalite, Kalite Güvence, Accounting, Auditing, Ethics, Quality, Quality Assurance
