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DENETİM RİSK MODELİNE KARSI TUTUMLAR: TÜRKİYE’DE BİR ARASTIRMA

ATTITUDES TO AUDIT RISK MODEL AND MATERIALITY: EVIDENCE FROM TURKEY

Journal Name:

  • İstanbul Üniversitesi Sosyal Bilimler Dergisi

Publication Year:

  • 2010

Key Words:

Keywords (Original Language):

Author NameUniversity of Author
Abstract (2. Language): 
The audit process is significantly influenced by the audit evidence collected, in other words, accumulating and evaluating sufficient and appropriate evidence are crucial in order to obtain an appropriate audit opinion. The amount of audit evidence to be collected in an audit engagement depends on the degree of detection risk. Therefore, using audit risk model and deciding on materiality in the planning phase of an audit play important role in conducting audit efficiently and effectively. This paper aims to explore the attitudes of the Turkish auditors about the audit risk model and materiality. For this purpose a survey was conducted to the experienced auditors in Turkey. This study reveals that, despite the fact that the audit risk model is neither widely known nor utilized by the auditors in Turkey, auditors are willing to adopt risk based approach.
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Abstract (Original Language): 
Denetim sürecinin toplanan kanıttan önemli derecede etkilenmektedir, bir baska deyisle yeterli ve uygun denetim kanıtının toplanması uygun bir denetim görüsü verilmesinde en önemli unsurdur. Bir denetim sözlesmesinde toplanacak kanıtın miktarı bulgu riskine bağlıdır. Bu nedenle, denetim risk modelinin kullanılması ve planlama asamasında önemliliğin belirlenmesi denetimin etkin ve verimli sekilde yürütülmesinde önemli rol oynamaktadır. Bu çalısmanın amacı Türkiye’de bağımsız denetçilerin denetim risk modeli ve önemlilik hakkındaki tutumlarını incelemektir. Bu amaçla Türkiye’deki deneyimli denetçiler üzerinde bir anket çalısması yapılmıstır. Bu çalısma denetim risk modelinin Türkiye’de çok fazla bilinmediğini ve uygulanmadığını, ancak denetçilerin risk odaklı yaklasım uygulamaya istekli olduklarını ortaya koymaktadır.
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  • English

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