ZORUNLU DENETÇİ ROTASYONUNUN DENETİM KALİTESİ ÜZERİNDEKİ ETKİLERİ: LİTERATÜR ARAŞTIRMASI

İşletmelerin hazırladıkları finansal tablolar setinin bağımsız denetimden geçmiş olması bu bilgiyi kullanacak olanlar için önem arz etmektedir. Denetim sayesinde söz konusu finansal tabloların güvenilirliği artarken bu bilgileri kullanarak bilgi ihtiyacını karşılayan finansal tablo kullanıcılarının daha etkin ve verimli kararlar vermeleri beklenmektedir. Finansal tablolar setiyle üretilen bilginin güvenilirlik düzeyi denetimin kalitesiyle ilişkilidir. Denetim kalitesini etkileyen faktörler arasında denetçinin bağımsızlığı da yer almaktadır. Özellikle Amerika Birleşik Devletleri’nde 2000’li yılların başlarında yaşanan muhasebe skandalları sonrasında çeşitli ülkelerdeki konuyla ilgili düzenleyici kurumlar, denetçinin bağımsızlığını ve denetim kalitesini artırmak için denetçi rotasyonunu, denetim firması düzeyinde veya sorumlu ortak baş denetçi düzeyinde zorunlu olarak uygulamaya koymuşlardır. Bu çalışmada, zorunlu denetçi rotasyonunun denetim kalitesi üzerindeki etkisi literatür araştırmasına dayanılarak incelenmiştir. Bu doğrultuda zorunlu denetçi rotasyonunun faydaları ve maliyetleri, denetim kalitesi üzerindeki etkileri açısından analiz edilmiştir.

Anahtar Kelimeler:

Denetim, Zorunlu Denetçi Rotasyonu, Denetim Kalitesi

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Independently audited financial statements are essential to financial statement users. Since the reliability of financial statements improve through audit, it is expected that financial statement users, satisfying their needs for information by using financial statements, make more effective and efficient decisions by using audited financial statements. The reliability of information disclosed in financial statements is related to audit quality. Auditor’s independence is one of the factors that affect audit quality. Auditor rotation at the audit firm level or audit partner level is regulated by audit regulators in various countries to enhance auditor independence and audit quality especially after accounting scandals in the United States at the beginning of the millennium. The purpose of this study is to examine the effect of mandatory auditor rotation on audit quality by conducting literature research. This study extends the literature by analyzing costs and benefits of mandatory auditor rotation in the context of its effects on audit quality

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