Denetim kanıtlarının denetçiler tarafından değerlenmesinde kanaat fonksiyonlarının kullanımına ilişkin deneysel bir araştırma

Son yıllarda A.B.D. ve Avrupada yaşanan çeşitli şirket skandalları bağımsız denetime olan güvenisarsmıştır. Bu durum denetim riskinin yeniden tanımlanmasına neden olmuştur. Denetim amacınınsağlanması bakımından denetim kanıtlarının sağladıkları desteğin Dempster- Shafer Teorisininbir alt başlığı olan kanaat fonksiyonları ile gösterimi bu çalışmanın amacını oluşturmaktadır.Çalışmanın amacına uygun olarak biçimlendirilmiş bir denetim vakası üzerinde 63 denetçinin görüşüalınmıştır. Denetçilerin ulaştıkları yargıları göstermeleri bakımından olasılık teorisi gösterimi ilekanaat fonksiyonları gösteriminin bir mukayesesi yapılmıştır. Yapılan çalışma neticesinde denetimkanıtlarının içerdiği belirsizliği temsil edebilmesi bakımından kanaat fonksiyonlarının denetimriskinin matematiksel gösterimine daha uygun olduğu görülmüştür.

An empirical investigation about using belief functions for Auditors evaluations of audit evidence

In recent years, various corporate scandals which occured in the U.S.A. and Europe undermined thetrust of independent auditing. This situation caused to redefine the audit risk. The aim of this paperis to show the level of support that provided by the support of evidence with the presentation of theDempster-Shafer theory belief functions. According to these purposes, sixty-three Turkish auditors opinions were taken. A comparison between Bayes Theory and Dempster Shafer Theory s belieffunctions which are a better representation of the audit judgements in terms of auditors opinionswas presented. In this study, it was observed that using belief functions to evaluate audit evidenceis a better mathematical presentation of the audit risk than using Bayesian method.

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