Muhasebe denetiminde muhasebe meslek mensuplarının denetime bakış açısı
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2013
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Çalışmanın temel amacı, Kocaeli ilinde 2015 yılında faaliyette bulunan muhasebe meslek mensuplarının muhasebe denetiminde denetime bakış açılarını ölçmek ve literatüre katkı sağlamaktır. Bu kapsamda Özçelik ve arkadaşlarının (2014) hazırladığı muhasebe meslek mensuplarının bağımsız denetim alanındaki güncel gelişmelere bakış açılarını ve farkındalıklarını ortaya koymaya yönelik anket formu temel alınmış ve benzeri anketlerle birlikte uzman görüşleri alınarak anket formu belirlenen amaç doğrultusunda düzenlenerek Kocaeli ilinde faaliyette bulunan 477 muhasebe meslek mensubuna uygulanmıştır. Anketin Cronbach Alfa katsayısı 0,927 olarak hesaplanmıştır. Anket çalışması 01.04.2015- 31.12.2015 tarihleri arasında yapılmıştır. Muhasebe meslek mensuplarının mesleki, denetim yeterlilikleri, denetime bakış açıları, hile ve muhasebe manipülasyonlarını değerlendirmeleri tespit edildikten sonra, yapılan Levene Testi çalışmasıyla denetim belgesine sahip olanlar ile olmayanların denetime bakış açılarındaki farklılıklar tespit edilmiştir. Anahtar Sözcükler: Muhasebe Denetimi, Bağımsız Denetçi, Bağımsız Denetim, Denetim Standartları, Hile, Muhasebe Manipülasyonu, Muhasebe Meslek Mensupları.
The primary purpose of the study is to measure the perceptions of the members of accounting profession carrying on business in Kocaeli in 2015 on the accounting audit and to contribute to the literature. The questionnaire form for revealing the perspectives and awareness of accounting profession members for the current developments in the field of independent auditing prepared by Özçelik et al. (2014) in this context was used as a base and the questionnaire forms prepared in accordance with the determined purpose after receiving expert opinions along with similar questionnaires were administered to 477 accounting profession members carrying on business in the province of Kocaeli. The Cronbach's Alpha coefficient of the questionnaire was calculated as 0,927. The questionnaire was conducted between the dates of 01.04.2015 and 31.12.2015. After the determination of the professional auditing competence of the members of the profession, their perspective on the audit and their evaluation of fraud and accounting manipulation, differences in the auditing perspectives of those who received the audit document as a result of the Levene Test and those who did not were determined. Key Words: Accounting Audit, Independent Auditor, Independent Audit, Auditing Standards, Fraud, Accounting Manipulation, Accounting Professionals.
The primary purpose of the study is to measure the perceptions of the members of accounting profession carrying on business in Kocaeli in 2015 on the accounting audit and to contribute to the literature. The questionnaire form for revealing the perspectives and awareness of accounting profession members for the current developments in the field of independent auditing prepared by Özçelik et al. (2014) in this context was used as a base and the questionnaire forms prepared in accordance with the determined purpose after receiving expert opinions along with similar questionnaires were administered to 477 accounting profession members carrying on business in the province of Kocaeli. The Cronbach's Alpha coefficient of the questionnaire was calculated as 0,927. The questionnaire was conducted between the dates of 01.04.2015 and 31.12.2015. After the determination of the professional auditing competence of the members of the profession, their perspective on the audit and their evaluation of fraud and accounting manipulation, differences in the auditing perspectives of those who received the audit document as a result of the Levene Test and those who did not were determined. Key Words: Accounting Audit, Independent Auditor, Independent Audit, Auditing Standards, Fraud, Accounting Manipulation, Accounting Professionals.
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Maliye, Finance