Denetimin Gözetimi, Amerika Birleşik Devletleri Kamu Gözetim Kurulu

Yıl 2015, Sayı: 603, 79 - 93, 01.05.2015

Destan Halit Akbulut

Öz

Bu çalışmada, ilk olarak Amerika Birleşik Devletleri Kamu Gözetimi Kurulu (PCAOB)’nun ortaya çıkışı, günümüzdeki önemi ve denetim süreci açıklanmaya çalışılmıştır. Daha sonra Kurul’un zayıf ve güçlü yanları ile ilgili literatürdeki görüşlere değinilmiştir. Ayrıca Kurul’un denetimleri sonunda oluşturduğu raporların, bağımsız denetim şirketlerinin kalite kontrol düzeyi, değişim riski ve denetim ücretleri ile ilişkisi incelenmiştir

Anahtar Kelimeler

Amerika Birleşik Devletleri Kamu Gözetim Kurulu, Denetim Standartları, Denetim Kalitesi

Inspection of Audit, Public Company Accounting Oversight Board

Öz

In this study, firstly, the emergence, current importance and inspection process of U.S. Public Company Accounting Oversight Board has been evaluated. Then, the opinions on the Board’s strengths and weaknesses have been addressed based on the related literature. In addition, the relationship between the Board’s reports generated at the end of its inspections and quality control levels, switching risk and audit fees of the independent audit companies were examined

Anahtar Kelimeler

Public Company Accounting Oversight Board, Audit Standards, Audit Quality

Kaynakça

• ARENS, Alvin., ELDER, Randar and BEASLEY, Mark. (2014).
• Auditing and Assurance Services: An Integrated Approach, fif- teenth edition, Pearson Education Limited, England. BOONE, Jeff., KHURANA, Inder., & RAMAN, K. (2015).; “Did the 2007 PCAOB Disciplinary Order Against Deloitte Impose
• Actual Costs on The Firm or Improve Its Audit Quality?”, Ac- counting Review, 90(2), 405-441. CALDERON, Thomas. G., & SONG, Hakjoon. (2014).; “PCAOB
• International Inspections.“, The CPA Journal, 84(1), 30. CARMICHAEL, Douglas. R. (2014).; “Reflections on The Es- tablishment of The PCAOB and Its Audit Standard-setting
• Role.”, Accounting Horizons, 28(4), 901-915. CENTER FOR AUDIT QUALITY, (2015); “Guide to PCAOB
• Role and Relevance of the Audit: A Turning Point.”, http://pcao- bus.org/News/Speech/Pages/05052011_KeynoteAddress. aspx.
• FRANZEL, Jeanette. M. (2014).; “A Decade After Sarbanes Oxley: The Need for Ongoing Vigilance, Monitoring, and Re- search.”, Accounting Horizons, 28(4), 917-930.
• GRADISON, Bill. (2014).; “A Former PCAOB Board Member Looks to The Past and to The Future.”, Accounting Horizons, (4), 931-935.
• KGK Kamu Gözetimi Muhasebe ve Denetim Standartları Ku- rumu. (2014).; “2013 Faaliyet Raporu”, http://www.kgk.gov.tr/ contents/files/KGK_Faaliyet_Raporu_2013.pdf
• PCAOB Public Company Accounting Oversight Board. (2015).
• “PCAOB Rules”, http://pcaobus.org/Rules/PCAOBRules/Pag- es/default.aspx PCAOB Public Company Accounting Oversight Board. (2014).
• “PCAOB Strategic Plan: Improving The Quality of The Au- dit for The Protection and Benefit of Investors 2014-2018”, http://pcaobus.org/About/Ops/Documents/Strategic%20 Plans/2014-2018.pdf
• PCAOB Public Company Accounting Oversight Board. (2015).
• “Auditing Standards”, http://pcaobus.org/Standards/Auditing/ Pages/default.aspx UZAY, Şaban. (2006) “Denetçilerin Denetiminde Yeni Bir Model Olarak Kamu Gözetim Kurulu ve Türkiye’de Uygulanabilirliği”, MÖDAV - Muhasebe Bilim Dünyası Dergisi, Cilt:8, Sayı 4, 175-210.
• WEDEMEYER, Phil. D.; (2014). “A Perspective on The PCAOB: Past and Future.”, Accounting Horizons, 28(4), 937-947.