Muhasebe Meslek Mensuplarının Bağımsız Denetime Bakış Açısı

Abstract

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 contributetotheliterature.Thequestionnaire 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