BAĞIMSIZ DENETİMDE MESLEKİ ŞÜPHECİLİK, MESLEKİ ŞÜPHECİLİĞİN ÖLÇÜLMESİ VE MESLEK MENSUPLARI ÜZERİNDE BİR ARAŞTIRMA

Year 2018, Volume: 20 - Special Issue of MODAV 15. International Conference on Accounting, 838 - 858, 27.12.2018

Erdal Yılmaz

Abstract

Mesleki şüphecilik tavrı, mesleki bilgi ve duyarlılığın yanında kişilik yapısı ile de ilgilidir. Bu nedenle denetçi adaylarının ve denetçilerin olaylar karşısındaki şüpheci yaklaşım düzeylerinin ölçülmesi ihtiyacı ortaya çıkmıştır. Bu çalışmanın amacı, Hurtt (2010) tarafından geliştirilen ölçeğin Türkçeye çevrilmesi, geçerlik ve güvenirlik analizlerinin yapılması ve ölçeğin Türkiye’deki meslek mensupları üzerinde uygulanmasıdır.

Hurtt (2010) ölçeği kullanılarak, Türkiye’deki Yeminli Mali Müşavirler, Serbest Muhasebeci ve Mali Müşavirler ve öğretim elemanlarının mesleki şüphecilik düzeylerini ölçen bir araştırma yapılmıştır. Araştırma sonucunda; Yeminli Mali Müşavirlerin mesleki şüphecilik düzeyleri diğer katılımcıların şüphecilik düzeylerinden anlamlı bir şeklide farklılık göstermiştir. Ayrıca, yüksek yaş grubundaki katılımcıların düşük yaş grubundaki katılımcılara göre daha yüksek mesleki şüpheciliğe sahip oldukları sonucuna ulaşılmıştır.

Keywords

Denetim, Mesleki Şüphecilik, Mesleki Şüphecilik Ölçeği

PROFESSIONAL SCEPTICISM IN INDEPENDENT AUDIT: MEASURING PROFESSIONAL SCEPTICISM AND RESEARCH ON JOB PROFESSIONALS

Abstract

Professional skepticism is about attitude, professional knowledge and sensitivity as well as personality. For this reason, the need for auditor candidates and auditors to measure the level of skeptical approach to events has arisen. To meet this need, Hurtt (2010) tried to develop a measurement scale of auditor professional skepticism.

In this study, Hurt’s Scepticism Scale is translated to Turkish language, scale’s validity and reliability analysis are made and the scale is applied on the profession in Turkey. Afterwards, by making a research certified public accountants, professional scepticism levels of job professionals are carry out.

As a result of the research; skepticism levels of Sworn-in Chartered Accountants differ significantly from the skepticism levels of other participants. In addition, the participants in the high age group were found to have higher professional skepticism than the participants in the low age group.

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