Common audit deficiencies under the audit quality microscope

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dc.authorid0000-0001-6483-4547
dc.authorid0000-0002-5515-212X
dc.contributor.authorAksoy, Tamer
dc.contributor.authorBiçer, Ali Altuğ
dc.contributor.otherYönetim Bilimleri Fakültesi, İşletme Bölümü
dc.date.accessioned2021-03-24T13:36:46Z
dc.date.available2021-03-24T13:36:46Z
dc.date.issued2021
dc.departmentİHÜ, Yönetim Bilimleri Fakültesi, İşletme Bölümü
dc.description.abstractThis chapter explains the key elements that create an environment for audit quality focusing on the audit deficiencies related to the inspection reports from the world’s audit regulators. Building/enhancing trust via audit quality cannot be formulized by algorithms or particular standards or obligations. The meaning of evaluation of audit quality depends on the conditions facing the auditor. Measuring professional skepticism, due care or professional judgement are critical factors affecting audit quality. For this reason a comparison is made between Turkish Oversight Authority(KGK) and International Forum of Independent Audit Regulators (IFIAR) inspection reports.
dc.identifier.citationAksoy, T. ve Biçer, A. A. (2021). Common audit deficiencies under the audit quality microscope. Auditing Ecosystem and Strategic Accounting in the Digital Era: Global Approaches and New Opportunities içinde (ss. ). Switzerland: Springer. https://doi.org/10.1007/978-3-030-72628-7_14
dc.identifier.doi10.1007/978-3-030-72628-7_14
dc.identifier.scopus2-s2.0-85161470552
dc.identifier.scopusqualityN/A
dc.identifier.urihttps://hdl.handle.net/20.500.12154/1432
dc.identifier.urihttps://doi.org/10.1007/978-3-030-72628-7_14
dc.indekslendigikaynakScopus
dc.institutionauthorAksoy, Tamer
dc.institutionauthorid0000-0001-6483-4547
dc.language.isoen
dc.publisherSpringer
dc.relation.ihupublicationcategory124
dc.relation.ispartofAuditing Ecosystem and Strategic Accounting in the Digital Era: Global Approaches and New Opportunities
dc.relation.publicationcategoryKitap Bölümü - Uluslararası
dc.rightsinfo:eu-repo/semantics/openAccess
dc.subjectAudit Deficiency
dc.subjectAudit Quality
dc.subjectAuditor Ratification
dc.subjectAudit Quality İndicators
dc.subjectInternational Forum of Independent Regulators
dc.subjectAuditing snd Assurance Services
dc.subjectInternational Standards on Auditing
dc.titleCommon audit deficiencies under the audit quality microscope
dc.typeBook Chapter
dspace.entity.typePublication
relation.isAuthorOfPublicationbbc73b61-a694-4832-936e-e3747e3f0cf6
relation.isAuthorOfPublication.latestForDiscoverybbc73b61-a694-4832-936e-e3747e3f0cf6
relation.isOrgUnitOfPublicationc9253b76-6094-4836-ac99-2fcd5392d68f
relation.isOrgUnitOfPublication.latestForDiscoveryc9253b76-6094-4836-ac99-2fcd5392d68f

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