INDEPENDENT AUDITING EXPECTATION GAP: A RESEARCH ON TURKEY
Journal Title: Muhasebe ve Vergi Uygulamaları Dergisi - Year 2017, Vol 10, Issue 3
Abstract
The purpose of this study is to comparatively to examine expectation gap in independent auditing in terms of the auditors of independent audit firms in Turkey and the managers of the companies benefiting from the audit services. The population of the research is the supervisors of the independent audit firms and the managers of the companies subject to independent audit. Within the extent of the purpose of the study, expectation gap in independent auditing, the scope of the independent audit, the responsibilities of the independent auditors, audited financial statements, the independent audit reports and the independence of the auditors were examined. ‘Kruskal-Wallis H Test’, ‘Mann-Whitney U Test’ and ‘One Way Variance Analysis’ were used in the study. As a result of the research, it is determined that there are significant gaps between the auditors of the independent audit firms and the managers of the companies benefiting from the audit services.
Authors and Affiliations
Ekrem YILDIZ, Selim CENGİZ, Bulut ERDEM
Keywords
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- EP ID EP260799
- DOI 10.29067/muvu.333073
- Views 125
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