DESTAN HALİT AKBULUT

Denetimin Gözetimi, Amerika Birleşik Devletleri Kamu Gözetimi Kurulu

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

Inspection of Audit, Public Company Accounting Oversight Board

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 Boards strengths and weaknesses have been addressed based on the related literature. In addition, the relationship between the Boards reports generated at the end of its inspections and quality control levels, switching risk and audit fees of the independent audit companies were examined.

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