Denetçi̇ Ni̇teli̇kleri̇ni̇n Bağimsiz Deneti̇m Kali̇tesi̇ Üzeri̇ndeki̇ Rolü: Hatay İli̇nde Bi̇r Uygulama

Abstract

Recent audit scandals have highlighted the role of the audit profession and auditors in the economy of countries. The fact that there are weaknesses caused by audit activities behind the economic crises has shown the importance of auditors and the quality of audit activities aroused curiosity. In particular, the assurance provided by independent auditors regarding the audit activities performed has become indispensable. On the other hand, due to the increasing technology, the nature and scope of the factors affecting the quality of audit activities have changed. Consequently, there has been a change in the application of audit techniques and new risks have arisen due to technology. The qualifications of auditors have begun to be questioned in the face of changes in the nature of audit activities. Because the role of auditors has gained critical importance in presenting correct, reliable, objective and transparent information from the planning stage of audit activities to the reporting process. The importance of their qualifications, as well as their expertise in audit activities, has come to light. Thus, in this study; Turkey in Hatay in the independent auditor operating in 2020, it was aimed to determine the effect they have on the quality of the quality control activities. In line with the purpose of the study, the data obtained with the help of the questionnaire were transferred to the "Statistical Package for the Social Sciences (SPSS) 22.0" program and appropriate analyzes were made. As a result of the study; It is concluded that the ethical understanding, professional competence and experience periods of the auditors have a statistically significant effect on audit quality.