Kilit Denetim Konuları (KDK) Standardı Uygulaması İle Bağımsız Denetim Kalite İlişkisi Üzerine Bir Araştırma

Neriman Polat Çeltikci; Mehmet Serdar Atay

doi:10.18070/erciyesiibd.883040

Research Article

Kilit Denetim Konuları (KDK) Standardı Uygulaması İle Bağımsız Denetim Kalite İlişkisi Üzerine Bir Araştırma

Year 2021, Issue: 60, 547 - 570, 25.12.2021

Neriman Polat Çeltikci , Mehmet Serdar Atay

https://doi.org/10.18070/erciyesiibd.883040

Cited By: 2

Abstract

Bu çalışmada Kilit Denetim Konuları (KDK) standardı uygulaması ile denetim kalitesine yönelik bağımsız denetçi algıları araştırılmaktadır. Bu nedenle bağımsız denetim kuruluşlarında aktif olarak çalışan bağımsız denetçilere anket uygulanmıştır. Uygulanan anket formunda ikisi de araştırmacı tarafından geliştirilen ölçekler kullanılmıştır. Bu ölçekler “KDK Algı Ölçeği” ve “Kalite (Kalite Güvence Sistemi-KGS) Algı Ölçeği” dir. İlk olarak anket sonuçlarına faktör analizi uygulanarak KDK ve denetim kalitesinin boyutları belirlenmiştir. Daha sonra elde edilen verilere, güvenirlik analizi, korelasyon ve regresyon analizi uygulanmıştır. Veriler, R programında analiz edilmiştir. Araştırma bulgularında, KDK uygulamalarının risk değerlendirme ve özellikle riske karşılık verme sürecinde etkin bir şekilde ele alınmasının, kalite kontrol faaliyetleri kapsamında, denetim kalitesini olumlu etkilediği sonucuna ulaşılmıştır.

Keywords

Kilit Denetim Konuları, Risk Denetim Süreci, Kalite Güvence Sistemi, Denetim Kalitesi

References

Aksu, G., Eser, M. T. ve Güzeller, C. O. (2017). Açımlayıcı ve Doğrulayıcı Faktör Analizi ile Yapısal Eşitlik Modeli Uygulamaları. Ankara: Detay Yayıncılık
Altawalbeh, M. A. F. ve Alhajaya, M. E. S. (2019). The Investors Reaction to the Disclosure of Key Audit Matters: Empirical Evidence from Jordan. International Business Research, Canadian Center of Science and Education, Vol. 12(3), 50-57. https://doi.org/10.5539/ibr.v12n3p50
Aytaç A. ve Gençoğlu Ü. G. (2020). Key Audit Matters: A Perspective Based on Bibliometric Analysis. Muhasebe Bilim Dünyası Dergisi, 22(3), 557. https://doi.org/10.31460/mbdd.749642
Bağımsız Denetim Yönetmeliği (2012). Resmî Gazete, Sayı 28509
BDS 220 Finansal Tabloların Bağımsız Denetiminde Kalite Kontrol Standardı. (2020). KGK.
BDS 701 Kilit Denetim Konularının Bağımsız Denetçi Raporunda Bildirilmesi Standardı. (2020). KGK.
Bédard, J., Besacier, N. G. ve Schatt, A. (2016). Analysis of the Consequences of the Disclosure of Key Audit Matters in the Audit Report. Erişim adresi http://www.hec.unil.ch/documents/seminars/dcc/1946.pdf
Bentler, P. M. (1990). Comparative Fit Indexes In Structural Models. Psychological Bulletin, 107(2), 238-246. https://doi.org/10.1037/0033-2909.107.2.238
Bursal, M. (2017). SPSS ile Temel Veri Analizleri. Ankara: Anı Yayıncılık.
Büyüköztürk, Ş. (2017). Sosyal Bilimler için Veri Analizi El Kitabı (23.Baskı). Ankara: Pegem Akademi
Çokluk, Ö., Şekercioğlu, G. ve Büyüköztürk, Ş. (2014). Sosyal Bilimler İçin Çok Değişkenli İstatistik SPSS ve LISREL Uygulamaları (3.Baskı). Ankara: Pegem Akademi
Esendemirli, E. (2013). Bağımsız Denetimde Kalite Kontrol ve YMM’lere Yönelik Bir Uygulama. MÖDAV, Erişim adresi https://www.research gate.net/publication/298789049
Eser, M. T. Aksu, G. ve Güzeller, C. O. (2019). R Programlama Dili ile Temel İstatistikler ve Raporlama, Ankara: Pegem Akademi
Fellnäs, V. ve Strömbäck, J. (2015). Key Audıt Matters - En Studie I Dess Värde För Privata Investerare. Företagsekonomiska Institutionen, Företagsekonomi Examensarbete På Civilekonomprogrammet. Erişim adresi: https://lup.lub.lu.se/luur/download?func=downloadFile&recordOId=7455470&fileOId=7455494
Grosu, M., Robu, I. B. ve Istrate, C. (2020). The Quality of Financial Audit Missions by Reporting the Key Audit Matters. Audit Financiar, Vol. XVIII, no. 1(157), 182-195. DOI: 10.20869/AUDITF/2020/157/005
Gürbüz S. ve Şahin, F. (2017). Sosyal Bilimlerde Araştırma Yöntemleri (4.Baskı). Ankara: Seçkin Yayıncılık
Hu L. ve Bentler, P. M. (1999). Cutoff Criteria For Fit Indexes in Covariance Structure Analysis: Conventional Criteria Versus New Alternatives. Structural Equation Modeling: A Multidisciplinary Journal, 6:1, 1-55. https://doi.org/10.1080/10705519909540118
International Auditing and Assurance Standards Board. (2012). Improving The Auditor’s Report, Invitation To Comment (ITC). Erişim adresi https://www.iaasb.org/publications/improving-auditor-s-report
International Auditing and Assurance Standards Board. (2013). Reporting on Audited Financial Statements: Proposed New And Revised International Standards on Auditing. Erişim adresi https://www.iaasb.org/publications/ reporting-audited-financial-statements-proposed-new-and-revised-interna tional-standards-auditing
International Auditing and Assurance Standards Board. (2014). A Framework For Audit Quality, Key Elements That Create An Environment For Audit Quality. Erişim adresi https://www.iaasb.org/publications/framework-audit-quality-key-elements-create-environment-audit-quality-3
International Auditing and Assurance Standards Board. (2015a). Auditor Reporting - Key Audit Matters. Erişim adresi https://ifac.org/system/files/ publications/files/Auditor-Reporting-Toolkit-KAM-Overview.pdf
International Auditing and Assurance Standards Board. (2015b). New and Revised Auditor Reporting Standards and Related Conforming Amendments. Erişim adresi https://www.iaasb.org/publications/glance-new-and-revised-auditor-reporting-standards-and-related-conforming-amendments-2
International Auditing and Assurance Standards Board. (2020). Auditor Reporting PIR Survey, Erişim adresi https://www.iaasb.org/focus-areas/auditor-reporting-post-implementation-review-pir
In, C., Kim, T. ve Park, S. (2020). Key Audit Matters for Production-To-Order Industry and Conservatism. International Journal of Financial Studies, MDPI, Open Access Journal, vol. 8(1), 1-19. doi:10.3390/ijfs8010005
Iwanowicz, T. ve Iwanowicz, B. (2019). ISA 701 and Materiality Disclosure As Methods To Minimize the Audit Expectation Gap. J.Risk Financial Manag. 12, 161. doi:10.3390/jrfm12040161
Kholvadia, F. (2016). The Effect of Changes in Auditor Reporting Standards On Audit Quality”, Southern African Accounting Association (SAAA) National Teaching and Learning and Regional Conference Proceedings, ISBN 978-0-620-74761-5, 77-93
Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu. (2011). 660 sayılı Teşkilat ve Görevleri Hakkında Kanun Hükmünde Kararnamesi
Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu. (2020). Erişim adresi http://www.kgk.gov.tr
Kalite Kontrol Standardı 1 Finansal Tabloların Bağımsız Denetim ve Sınırlı Bağımsız Denetimleri İle Diğer Güvence Denetimleri ve İlgili Hizmetleri Yürüten Bağımsız Denetim Kuruluşları ve Bağımsız Denetçiler İçin Kalite Kontrol. 2020. KGK
Kline, P. (1994). An Easy Guide to Factor Analysis. UK: Routledge.
Kline, Rex B. (2011). Principles and Practice of Structural Equation Modeling. 3th Edition. New York: The Guilford
Klueber, J., Gold A. ve Pott, C. (2018). Do Key Audit Matters Impact Financial Reporting Behavior. Erişim adresi https://papers.ssrn.com/so13/papers. cfm abstract_id=3210475
Kumar, R. (2011). Araştırma Yöntemleri (3.Baskı). Ed. Ömay Çokluk. Ankara: Edge Akademi Yayın Dağıtım
Liggio, C. D. (1974). The Expectation Gap: The Accountant’s Waterloo. Journal of Contemporary Business. Vol. 3 No. 3, 27-44
Masdor, N. ve Shamsuddin, A. (2018, Special Issue). The Implementation of ISA 701- Key Audit Matters: A Review. Global Business and Management Research: An International Journal Vol. 10, No. 3
Mckeon, J. (2019). More to Discover with CAMs. Erişim adresi https://blog.auditanalytics.com/more-to-discover-with-cams/
Nwaobia, A.N., Onuoha, L. ve Theophilus, A. A. (2016, November). The New Audıtors’ Reporting Standards And The Audit Expectation Gap. International Journal of Advanced Academic Research Social & Management Sciences | ISSN: 2488-9849 Vol. 2, Issue 11
Pallant, J. (2017). SPSS Kullanma Klavuzu. Çev: Sibel Balcı ve Berat Ahi. 2bs. (6.bs’dan tercüme edilmiştir) Ankara: Anı Yayıncılık
Public Company Accounting Oversight Board. (2013). Erişim adresi https://pcaobus.org/Rulemaking/Docket034 /Release_2013 005_ARM.pdf
Sarısoy Ö. ve Kepçe N. (2019). Bağımsız Denetim Raporunda Kilit Denetim Konularına Yer Verilmesi ve Beklenti Farkları. Mali Çözüm Dergisi, 29 (153), 62
Schmitt, N. (1996). Uses and Abuses of Coefficient Alpha. Psychological Assessment, 8, 350-353. https://doi.org/10.1037/1040-3590.8.4.350
Uygun, R. (2010). Bağımsız Denetim Kalitesinin Kontrolü. Erişim adresi http://www.muhasebetr.com/ yazarlarimiz/rahmiuygun/008/

A Research on The Relationship of Key Audit Matters (KAM) Standard Practice and Independent Audit Quality

Year 2021, Issue: 60, 547 - 570, 25.12.2021

Neriman Polat Çeltikci , Mehmet Serdar Atay

https://doi.org/10.18070/erciyesiibd.883040

Cited By: 2

Abstract

In this study, independent auditors' perceptions towards audit quality are investigated with the Key Audit Matters (KAM) standard practice. For this reason, surveys were conducted to independent auditors who work actively in independent audit firms. Two scales developed by researcher were used in the applied surveys. The statements in the scales were prepared based on national and international literature. These scales are "KAM Perception Scale" and "Quality (Quality Assurance System-QAS) Perception Scale". First, factor analysis applied to the survey results in order to determine the extent of KAM and audit quality. Then, the data obtained were applied relability analysis, correlation and regression analysis. The data were analyzed in the R program. In the research findings, it has been revealed that effective handling of KAM practices in risk assessment and especially in the risk response process, positively affects the audit quality within the scope of quality control activities.

Keywords

Key Audit Matters, Risk Audit Process, Quality Assurance System, Audit Quality

References

Aksu, G., Eser, M. T. ve Güzeller, C. O. (2017). Açımlayıcı ve Doğrulayıcı Faktör Analizi ile Yapısal Eşitlik Modeli Uygulamaları. Ankara: Detay Yayıncılık
Altawalbeh, M. A. F. ve Alhajaya, M. E. S. (2019). The Investors Reaction to the Disclosure of Key Audit Matters: Empirical Evidence from Jordan. International Business Research, Canadian Center of Science and Education, Vol. 12(3), 50-57. https://doi.org/10.5539/ibr.v12n3p50
Aytaç A. ve Gençoğlu Ü. G. (2020). Key Audit Matters: A Perspective Based on Bibliometric Analysis. Muhasebe Bilim Dünyası Dergisi, 22(3), 557. https://doi.org/10.31460/mbdd.749642
Bağımsız Denetim Yönetmeliği (2012). Resmî Gazete, Sayı 28509
BDS 220 Finansal Tabloların Bağımsız Denetiminde Kalite Kontrol Standardı. (2020). KGK.
BDS 701 Kilit Denetim Konularının Bağımsız Denetçi Raporunda Bildirilmesi Standardı. (2020). KGK.
Bédard, J., Besacier, N. G. ve Schatt, A. (2016). Analysis of the Consequences of the Disclosure of Key Audit Matters in the Audit Report. Erişim adresi http://www.hec.unil.ch/documents/seminars/dcc/1946.pdf
Bentler, P. M. (1990). Comparative Fit Indexes In Structural Models. Psychological Bulletin, 107(2), 238-246. https://doi.org/10.1037/0033-2909.107.2.238
Bursal, M. (2017). SPSS ile Temel Veri Analizleri. Ankara: Anı Yayıncılık.
Büyüköztürk, Ş. (2017). Sosyal Bilimler için Veri Analizi El Kitabı (23.Baskı). Ankara: Pegem Akademi
Çokluk, Ö., Şekercioğlu, G. ve Büyüköztürk, Ş. (2014). Sosyal Bilimler İçin Çok Değişkenli İstatistik SPSS ve LISREL Uygulamaları (3.Baskı). Ankara: Pegem Akademi
Esendemirli, E. (2013). Bağımsız Denetimde Kalite Kontrol ve YMM’lere Yönelik Bir Uygulama. MÖDAV, Erişim adresi https://www.research gate.net/publication/298789049
Eser, M. T. Aksu, G. ve Güzeller, C. O. (2019). R Programlama Dili ile Temel İstatistikler ve Raporlama, Ankara: Pegem Akademi
Fellnäs, V. ve Strömbäck, J. (2015). Key Audıt Matters - En Studie I Dess Värde För Privata Investerare. Företagsekonomiska Institutionen, Företagsekonomi Examensarbete På Civilekonomprogrammet. Erişim adresi: https://lup.lub.lu.se/luur/download?func=downloadFile&recordOId=7455470&fileOId=7455494
Grosu, M., Robu, I. B. ve Istrate, C. (2020). The Quality of Financial Audit Missions by Reporting the Key Audit Matters. Audit Financiar, Vol. XVIII, no. 1(157), 182-195. DOI: 10.20869/AUDITF/2020/157/005
Gürbüz S. ve Şahin, F. (2017). Sosyal Bilimlerde Araştırma Yöntemleri (4.Baskı). Ankara: Seçkin Yayıncılık
Hu L. ve Bentler, P. M. (1999). Cutoff Criteria For Fit Indexes in Covariance Structure Analysis: Conventional Criteria Versus New Alternatives. Structural Equation Modeling: A Multidisciplinary Journal, 6:1, 1-55. https://doi.org/10.1080/10705519909540118
International Auditing and Assurance Standards Board. (2012). Improving The Auditor’s Report, Invitation To Comment (ITC). Erişim adresi https://www.iaasb.org/publications/improving-auditor-s-report
International Auditing and Assurance Standards Board. (2013). Reporting on Audited Financial Statements: Proposed New And Revised International Standards on Auditing. Erişim adresi https://www.iaasb.org/publications/ reporting-audited-financial-statements-proposed-new-and-revised-interna tional-standards-auditing
International Auditing and Assurance Standards Board. (2014). A Framework For Audit Quality, Key Elements That Create An Environment For Audit Quality. Erişim adresi https://www.iaasb.org/publications/framework-audit-quality-key-elements-create-environment-audit-quality-3
International Auditing and Assurance Standards Board. (2015a). Auditor Reporting - Key Audit Matters. Erişim adresi https://ifac.org/system/files/ publications/files/Auditor-Reporting-Toolkit-KAM-Overview.pdf
International Auditing and Assurance Standards Board. (2015b). New and Revised Auditor Reporting Standards and Related Conforming Amendments. Erişim adresi https://www.iaasb.org/publications/glance-new-and-revised-auditor-reporting-standards-and-related-conforming-amendments-2
International Auditing and Assurance Standards Board. (2020). Auditor Reporting PIR Survey, Erişim adresi https://www.iaasb.org/focus-areas/auditor-reporting-post-implementation-review-pir
In, C., Kim, T. ve Park, S. (2020). Key Audit Matters for Production-To-Order Industry and Conservatism. International Journal of Financial Studies, MDPI, Open Access Journal, vol. 8(1), 1-19. doi:10.3390/ijfs8010005
Iwanowicz, T. ve Iwanowicz, B. (2019). ISA 701 and Materiality Disclosure As Methods To Minimize the Audit Expectation Gap. J.Risk Financial Manag. 12, 161. doi:10.3390/jrfm12040161
Kholvadia, F. (2016). The Effect of Changes in Auditor Reporting Standards On Audit Quality”, Southern African Accounting Association (SAAA) National Teaching and Learning and Regional Conference Proceedings, ISBN 978-0-620-74761-5, 77-93
Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu. (2011). 660 sayılı Teşkilat ve Görevleri Hakkında Kanun Hükmünde Kararnamesi
Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu. (2020). Erişim adresi http://www.kgk.gov.tr
Kalite Kontrol Standardı 1 Finansal Tabloların Bağımsız Denetim ve Sınırlı Bağımsız Denetimleri İle Diğer Güvence Denetimleri ve İlgili Hizmetleri Yürüten Bağımsız Denetim Kuruluşları ve Bağımsız Denetçiler İçin Kalite Kontrol. 2020. KGK
Kline, P. (1994). An Easy Guide to Factor Analysis. UK: Routledge.
Kline, Rex B. (2011). Principles and Practice of Structural Equation Modeling. 3th Edition. New York: The Guilford
Klueber, J., Gold A. ve Pott, C. (2018). Do Key Audit Matters Impact Financial Reporting Behavior. Erişim adresi https://papers.ssrn.com/so13/papers. cfm abstract_id=3210475
Kumar, R. (2011). Araştırma Yöntemleri (3.Baskı). Ed. Ömay Çokluk. Ankara: Edge Akademi Yayın Dağıtım
Liggio, C. D. (1974). The Expectation Gap: The Accountant’s Waterloo. Journal of Contemporary Business. Vol. 3 No. 3, 27-44
Masdor, N. ve Shamsuddin, A. (2018, Special Issue). The Implementation of ISA 701- Key Audit Matters: A Review. Global Business and Management Research: An International Journal Vol. 10, No. 3
Mckeon, J. (2019). More to Discover with CAMs. Erişim adresi https://blog.auditanalytics.com/more-to-discover-with-cams/
Nwaobia, A.N., Onuoha, L. ve Theophilus, A. A. (2016, November). The New Audıtors’ Reporting Standards And The Audit Expectation Gap. International Journal of Advanced Academic Research Social & Management Sciences | ISSN: 2488-9849 Vol. 2, Issue 11
Pallant, J. (2017). SPSS Kullanma Klavuzu. Çev: Sibel Balcı ve Berat Ahi. 2bs. (6.bs’dan tercüme edilmiştir) Ankara: Anı Yayıncılık
Public Company Accounting Oversight Board. (2013). Erişim adresi https://pcaobus.org/Rulemaking/Docket034 /Release_2013 005_ARM.pdf
Sarısoy Ö. ve Kepçe N. (2019). Bağımsız Denetim Raporunda Kilit Denetim Konularına Yer Verilmesi ve Beklenti Farkları. Mali Çözüm Dergisi, 29 (153), 62
Schmitt, N. (1996). Uses and Abuses of Coefficient Alpha. Psychological Assessment, 8, 350-353. https://doi.org/10.1037/1040-3590.8.4.350
Uygun, R. (2010). Bağımsız Denetim Kalitesinin Kontrolü. Erişim adresi http://www.muhasebetr.com/ yazarlarimiz/rahmiuygun/008/

There are 42 citations in total.

Details

Primary Language	Turkish
Journal Section	Makaleler
Authors	Neriman Polat Çeltikci 0000-0002-0267-9972 Mehmet Serdar Atay 0000-0001-8070-6166
Publication Date	December 25, 2021
Acceptance Date	July 8, 2021
Published in Issue	Year 2021 Issue: 60

Cite

APA	Polat Çeltikci, N., & Atay, M. S. (2021). Kilit Denetim Konuları (KDK) Standardı Uygulaması İle Bağımsız Denetim Kalite İlişkisi Üzerine Bir Araştırma. Erciyes Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi(60), 547-570. https://doi.org/10.18070/erciyesiibd.883040

Cited By

Raporlama Süreçlerinde Değer Yaratımı Açısından Kilit Denetim Konuları: BIST-30 Şirketleri Üzerine Bir Araştırma

Anadolu Üniversitesi Sosyal Bilimler Dergisi

https://doi.org/10.18037/ausbd.1181531

A Descriptive Content Analysis of Key Audit Matters in the Independent Audit Report

Gaziantep University Journal of Social Sciences

https://doi.org/10.21547/jss.1080844

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